News & Analysis as of

Department of Revenue

Pennsylvania Tax Amnesty Begins This Week

by Blank Rome LLP on

Action Item: Pennsylvania’s tax amnesty program begins this week and runs through June 19, 2017. Significant penalty and interest relief is available to all who participate, and taxpayers not known to the taxing authority can...more

Free Pass for Taxes Owed to Pennsylvania?

by Barley Snyder on

If you owe back taxes to Pennsylvania, you’re in luck. Starting April 21 and continuing to June 19, the Pennsylvania Tax Amnesty Program will waive all penalties and slash the interest rate on outstanding tax...more

Massachusetts Department of Revenue Adopts a Novel Administrative Position Requiring Large Out-of-State Internet Vendors To...

by Locke Lord LLP on

According to new Directive 17-1 issued by the Massachusetts Department of Revenue, beginning July 1, 2017, all out-of-state internet vendors that in the prior taxable year had greater than $500,000 in Massachusetts sales and...more

PA Tax Update: Amnesty Program and SUT Change

by Ballard Spahr LLP on

Pennsylvania has a tax amnesty program that will run from April 21, 2017, to June 19, 2017. Even with many limitations on participation, this program may provide value to eligible taxpayers who have unfiled Pennsylvania tax...more

Can You Hear Me Now? South Carolina Department of Revenue Issues Guidance on Taxation of Communication Services

by McNair Law Firm, P.A. on

The South Carolina Department of Revenue (the “Department”) issued guidance earlier this month, in South Carolina Revenue Ruling 17-2, to update a comprehensive discussion concerning how communication services are taxed. Up...more

Next off the block - AEOI

by DLA Piper on

You might have thought you have enough on your plate getting to grips with anti-money laundering rules closely followed by FATCA – but it's not over yet! Next off the block is the Automatic Exchange of Financial Account...more

New South Carolina Tax Payment Plans

by McNair Law Firm, P.A. on

Form FS-102, Payment Plan Request. The form previously required a taxpayer to first make a ten (10) percent down payment of all taxes due, and to also pay a $45 filing fee, as conditions for a payment plan, but DOR then had...more

Pending Alabama Tax Legislation (2017 Regular Session) State and Local Tax Alert: Alabama Edition

The House and Senate have each met a total of six legislative days thus far. There are therefore 24 legislative days remaining in the 2017 Regular Session. The House will reconvene on Tuesday, February 28 at 1:00 p.m. The...more

Another Effort at False Claims Act Reform: Bills Introduced to Amend Illinois Act to Restrict Tax-Related Claims

by McDermott Will & Emery on

Illinois Legislators have recently introduced three bills that would amend the Illinois False Claims Act (“Act”) to restrict the ability to bring tax-related claims. Senate Bill 9, the proposed “grand bargain” to resolve...more

IRD consults on GST treatment of management fees and outsourced services

by DLA Piper on

'Questions we've been asked' (QWBA) are statements issued by the Office of the Chief Tax Counsel of the New Zealand Inland Revenue Department (IRD) in response to queries received on specific tax issues which are likely to be...more

Governor Baker Releases Proposed FY 2018 Budget Including Extending Sales Tax Collection to Online Retailers and Expanding Room...

by Reed Smith on

On January 25, 2017, Governor Charlie Baker released his proposals for the Commonwealth’s fiscal year 2018 budget. Among the proposed tax/revenue changes in the proposal are the following: 1. Extending sales tax...more

Alert: Massachusetts Property Tax Alert

by Pullman & Comley, LLC on

On August 9, 2016, Massachusetts Governor Charlie Baker signed The Municipal Modernization Act – An Act to Modernize Municipal Finance and Government – H. 4565, which was effective as of November 7, 2016, unless otherwise...more

Connecticut Supreme Court Reminds Us of Life Beyond Federal Tax Reform

by Locke Lord LLP on

While recent federal tax reform initiatives and commentary have garnered most tax-related headlines, including in the area of taxation of executive compensation, the Supreme Court of Connecticut in Allen v. Comm’r of Revenue...more

Alabama in 2017: The Road Ahead for Tax Legislation in Montgomery

The 2017 legislative session begins February 7th in Montgomery, and we expect several tax-related proposals to be considered during the session. Our readers may recall that the 2016 session ended with no long-term plan in...more

NC Legislative Update: January 2017

by Nexsen Pruet, PLLC on

The 2017-18 Session of the North Carolina General Assembly - On Tuesday, Chief U.S. Supreme Court Justice John Roberts issued a stay, temporarily halting an order by the U.S. District Court for the Middle District of...more

Online Travel Company Did Not Owe Indiana Sales And Innkeeper’s Taxes For Facilitating Rental Of Hotel Rooms

by Faegre Baker Daniels on

In Orbitz LLC v. Indiana Department of State Revenue (Dec. 20, 206), the Indiana Tax Court characterized the key issue as “whether the Department erred in issuing sales and innkeeper’s tax assessments against Orbitz based on...more

Minnesota Weekly Legislative Update: The 2017 Session Convenes

by Faegre Baker Daniels on

In the first week of the 2017 session, the Minnesota legislature determined leadership positions in both the House and the Senate and got to work on high-priority issues. 2017 Session Convenes - The House and Senate...more

South Carolina Tax Amnesty for 2017?

by McNair Law Firm, P.A. on

The South Carolina General Assembly approved a law in 2015 allowing the South Carolina Department of Revenue to offer an amnesty program to taxpayers in the state who have not filed tax returns and/or owe state taxes....more

Trusts and Estates Group News: Home Is Where You Hang Your Hat. But Where Are You Actually Domiciled?

by Murtha Cullina on

Many Connecticut residents will own second homes for the purpose of enjoying a change of scenery for a portion of each calendar year. For example, some people might escape the cold of the Connecticut winter for the sunshine...more

South Carolina Department of Revenue Issues Property Tax Guidance for Fiscal Year Manufacturers

by McNair Law Firm, P.A. on

The South Carolina Department of Revenue (the “Department” or “DOR”) issued SC Revenue Ruling #16-12 on December 16, 2016. The ruling provides guidance to manufacturers on property tax return filings, assessment procedures,...more

Retroactive Tax Law Upheld, Circuit Court Jurisdiction Limited

Before 2014, Alabama sales tax applied only to the sale of prepaid calling cards or authorization numbers, pursuant to Ala. Code §40-23-1(a)(13). In 2014, the Alabama Legislature amended the above statute to “clarify” that it...more

Year-End Tax Planning with Tax Credit-Funded Scholarships

The Alabama Accountability Act provides state income tax credits to certain donors who make contributions to a state-approved scholarship granting organization (SGO). Alabama’s neediest school children can be helped at little...more

South Carolina Department of Revenue Audit Appeals

by McNair Law Firm, P.A. on

Once the South Carolina Department of Revenue (SCDOR) completes an audit of a taxpayer, if there are any proposed adjustments and additional taxes SCDOR seeks, it will issue to the taxpayer a proposed notice of assessment...more

South Carolina State Tax Liens

by McNair Law Firm, P.A. on

The South Carolina Department of Revenue (the “Department” or “DOR”) files tax liens when a taxpayer fails to timely pay his or her state tax liability. The Department files a tax lien in order to establish its priority to a...more

Louisiana DOR Proposed Unique - and Troubling - Addback Regulation

The Louisiana Department of Revenue proposed a new regulation expansively interpreting Louisiana’s recently enacted related party expense addback statute. La. Reg. vol. 42, no. 10, pg. 1767 (Oct. 20, 2016) (the Proposed...more

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