Department of Revenue

News & Analysis as of

Buyers of Mississippi Real Property Relieved of Liability For Nonresident Seller Tax Withholding

The responsibility for withholding, reporting, and paying tax on the gain realized on the sale of real property by a seller who is not a resident of the State of Mississippi is now back where it belongs: with the seller. ...more

Back in Court: DMA Argues Before the Tenth Circuit to Follow Quill

Direct Marketing Association (DMA) continued its fight against Colorado’s use tax reporting regime during oral arguments today before the United States Court of Appeals for the Tenth Circuit. After getting sidetracked with a...more

IFTA Compliance More Important Than Ever

Several Pennsylvania appellate court decisions in recent years have made it more important than ever for IFTA licensees to strictly comply with IFTA documentation requirements. The fact that a company actually pays taxes on...more

Department Recommences Responsible Party Assessments

When the Department of Revenue transitioned trust fund taxes to its “new” integrated computerized tax system last November, it temporarily suspended the issuance of responsible party assessments. In its most recent PA Tax...more

Alabama Good Standing Certificates – You’d Better Sit Down For This One!

The Alabama Department of Revenue (ADOR) currently provides a “good standing certificate” upon request that indicates whether a taxpayer is current on its business privilege tax. Lenders and others routinely request these...more

Illinois Attorney General Responds to Reed Smith’s Efforts – Files Motions to Dismiss in Several False Claims Act Matters

On September 21, 2015, the Illinois Attorney General filed several Motions to Dismiss in Illinois False Claims Act (“IFCA”) matters in which the defendants were able to show, in response to the Attorney General’s inquiry,...more

Third Time’s a Charm: Governor Bentley and Legislature Reach Budget/Tax Compromise

Summary - Governor Robert Bentley called a second special session of the Alabama Legislature on Tuesday, September 9 at 5 p.m. to address the FY 2016 General Fund budget and associated revenue measures. After meeting for...more

MassTaxConnect: Massachusetts Business Taxpayers and Tax Professionals Await Rollout of New Secure Website on November 30, 2015

The Massachusetts Department of Revenue (“DOR”) released a training video about MassTaxConnect, the new secure website for tax administration in Massachusetts, on September 18, 2015. MassTaxConnect is scheduled for a rollout...more

Tax Law Alert: Credits Can No Longer Be Used to Pay the Oregon "Minimum Tax"

The Oregon Legislature has amended the corporate minimum tax law to provide that credits cannot be used to pay the corporate minimum tax. This change effectively overturns the decision by the Oregon Supreme Court in Con-way...more

Illinois Department of Revenue Issues Proposed Amendments to Shipping and Handling Regulations

The Illinois Department of Revenue (Department) recently proposed amendments to its regulations governing the taxability of shipping and handling charges. The Proposed Amendments to 86 Ill. Admin Code §§ 130.415 and 130.410...more

Connecticut Establishes Procedure for Administrative Relief for Underpayment of 2015 Estimated Corporation Business Tax Payments

The Connecticut Department of Revenue Services (DRS) has established a procedure by which a corporation may seek relief from the imposition of interest charges if the corporation underpaid its 2015 Connecticut estimated...more

State of Arizona and City of Tucson Offering “Back-to-School” Tax Amnesty Programs for a Limited Time

This fall, the Arizona Department of Revenue (ADOR) and the City of Tucson (Tucson) are offering tax amnesty programs that can help taxpayers resolve their outstanding tax liabilities from unreported or underreported income....more

Internet Tax Freedom Act is Scheduled to Expire: Massachusetts Department of Revenue Publishes TIR 15-8

The federal Internet Tax Freedom Act (“ITFA”) is scheduled to expire on October 1, 2015, unless Congress extends it. The Massachusetts Department of Revenue (“DOR”) issued TIR 15-8 on September 9, 2015, advising internet...more

The Employee Fair Classification Act

In August 2015, the North Carolina House of Representatives sent a bill to the Senate that would create an oversight board for employee classification. See H.B. 482. The Employee Fair Classification Act could significantly...more

Indiana Tax Court Serves a Sales Tax Exemption To Restaurant Chain for Electricity Used to Warm Food

Electricity used by Qdoba Mexican Restaurants to keep food warm before final preparation and sale was found exempt from sales tax by the Indiana Tax Court. On June 23, 2015, the Indiana Tax Court in Aztec Partners, LLC v....more

OTAs and the Back-Tax Parade

On Wednesday, August 13, 2015, the Montana Supreme Court issued a ruling in Department of Revenue v. Priceline, holding that online travel agencies (“OTAs”)—including Priceline, Expedia, Travelocity, Orbitz, and...more

Massachusetts Legislature Ends Active July with Budget Overrides

After a busy final few weeks of activity, the Massachusetts Legislature departed for its summer recess with a new budget and progress on several priority policy issues. In addition to overriding $97 million in Governor...more

Alabama Department of Revenue Issues Controversial Proposed Regulation Taxing Out-of-State Vendors

Consistent with Governor Robert Bentley’s public statement last week that he hopes or another internet e-tailer will sue the state of Alabama regarding its position on nexus, the Alabama Department of Revenue...more

The Illinois Attorney General Offers To Settle False Claims Act Cases Against Wineries - Just as Reed Smith Obtains Private Letter...

On July 23, 2015, the Illinois attorney general issued a group settlement proposal to the defendants in its Illinois False Claims Act (“IFCA”) prosecutions of numerous out-of-state wineries. For at least the last decade, the...more

Alabama Remains Sweet Home for Streaming Content

Recently, a coalition of legislators and advocacy groups prevented the Alabama Department Revenue from imposing sales tax on streaming content. The Department proposed to amend Administrative Code Rule 810-6-5-.09 to include...more

Be Aware: Washington DOR Forming Unit to Enforce New B&O Tax on Out-of-State Wholesalers

New Washington legislation expands the state’s B&O tax to wholesalers and imposes a click-through nexus provision for online retailers. As a result, the Department of Revenue is forming a tax discovery unit to enforce the new...more

The Wine Institute and Reed Smith Team Up To Fight Illinois False Claims Act Overreach

On July 28, 2015, on behalf of the Wine Institute and its members, Reed Smith filed an action in the Circuit Court of Cook County, Illinois against the Illinois Attorney General (the “Attorney General”) and the Illinois...more

Getting to “Finished” Faster: The Massachusetts Department of Revenue’s Expedited Settlement Process

In April 2014, the Massachusetts Department of Revenue (MDOR) rolled out their new Expedited Settlements process. The program is one of three initiatives, which includes Early Mediation and Limited Information Settlements,...more

NC Legislative Update for July 2015 #2

This Week - After a week-long summer recess, lawmakers returned to Raleigh to resume the business of the State. The House finally appointed budget Conferees on Tuesday, nearly a month after receiving the Senate version...more

How Far Back Can a Back Tax Go? Petition for Certiorari in Hambleton Asks Supreme Court to Right Unjust Retroactivity

Retroactivity is an endemic problem in the state tax world. In this year alone, we have seen retroactive repeal of the Multistate Tax Compact (MTC) in Michigan, as well as significant retroactivity issues in New York, New...more

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