IN THIS ISSUE: Oregon Court Holds That Internet Access Services Are Not Telecommunications, Are Protected by the Internet Tax Freedom Act; Fair or Unfair? Main Street Fairness Act Faces Opposition; Oregon Tax Court Strikes Again: Gain on the Sale of Stock Constitutes Business Income; SALT Pet(s) of the Month; Former Dell Executives Manipulated Tax Reserves, Says SEC; Illinois Amnesty: Double Interest, Double Penalties and a double Edged-Sword; Recently Seen and Heard; DMA Lawsuit: Twists and Turns Continue; City of Philadelphia Loses TIA Challenge; The CAT Takes a Swat at Quill; Texas Margins Tax Roundup: Comptroller Provides Additional Margins Tax Guidance; Filling the Coffers: Kansas Is Yet Another State to Enact an Amnesty Program With a Few Twists; California FTB to Hold Meeting on Intercompany Transactions, DISA Reporting; Come See Us; The Sutherland SALT Team.