Department of Revenue

News & Analysis as of

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

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

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

Many South Carolina Tax Law Changes in 2016; Overall Tax Structure to be Reviewed in 2017

The South Carolina Department of Revenue (SCDOR) released its annual tax legislative update on October 10, 2016 in SC Information Letter #16-11. The guidance provides a summary of significant changes in tax and regulatory...more

Pennsylvania Commonwealth Court Rejects Department of Revenue’s Attempt to Expand Realty Transfer Tax on Leases

In a decision issued yesterday in Saturday Family and Techspec Inc. v. Commonwealth, the Pennsylvania Commonwealth Court reversed the decisions of the administrative boards and rejected the Department of Revenue’s attempt to...more

PA Supreme Court Declares Portion of Slot Machine Tax Unconstitutional; Provides Possible Preview of Pending NOL Cap Case

The Pennsylvania Supreme Court finds municipal share assessment unconstitutional. The Court held that the municipal share assessment, imposed on slot machine revenue, is a non-uniform progressive rate structure that violates...more

ADOR Proposes Substantial Rule Change For Partnerships

The ADOR has proposed a number of amendments to its rule governing the filing of partnership tax returns, Form 65. The new rule, as proposed, inserts language conforming with Alabama’s recently enacted “factor presence nexus”...more

Alabama Department of Revenue Submits Response in Economic Nexus Test Case

The Alabama Department of Revenue (ADOR) quietly filed its Answer in the ongoing challenge by Newegg, Inc. to the so-called economic nexus threshold set forth in ADOR Rule 810-6-2.90.03 for certain out-of-state retailers. In...more

Indiana Tax Court declines to bring hammer down on Taxpayer who failed to timely respond to Request for Admissions in Income Tax...

On September 23, 2016, an Indiana taxpayer escaped dismissal of its income tax appeal when the Tax Court allowed it to withdraw harmful deemed admissions. Thor Industries challenged the 2008 to 2010 adjusted gross income tax...more

Tax Amnesty Is Back in Arizona

The State of Arizona’s 2016 amnesty program offers significant benefits to most individuals and corporations with past-due taxes. Once again, Arizona taxpayers with many types of past-due state and local taxes will have...more

States Battle E-Retailers and Federal Precedent Over Digital Sales Tax

South Dakota and several online retailers are currently engaged in a battle over the state’s new internet sales tax law (SB 106) aimed at online businesses who sell products to South Dakota residents but which are not...more

Details of 2017 Pennsylvania Tax Amnesty Announced

The Pennsylvania Department of Revenue (the Department) has just released details of the tax amnesty authorized by the 2016-2017 Budget passed in July 2016. The tax amnesty is a tremendous opportunity for taxpayers who owe...more

Pennsylvania Announces 2017 Tax Amnesty Details

Action Item: Pennsylvania has announced the details of its new tax amnesty program. It will run from April 21 to June 19, 2017. Significant penalty and interest relief is available to all who participate, and taxpayers not...more

Are You a Resident of South Carolina?

Residents of South Carolina are required to file an income tax return, even if they do not earn income in the state. A resident is an individual who is “domiciled” in South Carolina. South Carolina law does not define...more

Arizona Offers Rare But Limited Opportunity to Avoid Penalties and Interest, and Optional Payment Plan – Application Deadline:...

On the heels of a very successful program that ended less than a year ago, the Arizona legislature has required the Arizona Department of Revenue (ADOR) to establish and administer a second “tax recovery program” that can...more

Preparing for a Washington State Department of Revenue Audit

The Washington State Department of Revenue (“DOR”) is the enforcement agency for the state sales, business and occupation (“B&O”), and other excise taxes. The DOR conducts routine excise tax audits through its Audit...more

South Carolina Form 2848, Power of Attorney and Declaration of Representative: Differences Between the State and Federal Forms

South Carolina requires submission of a Form SC2848, Power of Attorney and Declaration of Representative, in order for an attorney, CPA, or enrolled agent to represent a taxpayer administratively before the South Carolina...more

Pennsylvania Tax Developments - A Reed Smith Quarterly Update

Is Pennsylvania bringing back its tax on “computer-related services”? Pennsylvania’s new “Netflix” tax (enacted as part of Act 84 of 2016) covers more than just digital downloads and streaming services. Effective August 1,...more

Pennsylvania Tax Changes and Tax Amnesty Program

As part of the budget package, the Pennsylvania General Assembly made many significant changes to various Pennsylvania tax laws and the unclaimed property law (including a tax amnesty program) that are estimated to generate...more

Pennsylvania Tax Amnesty Enacted

A new Pennsylvania tax amnesty program is coming. It was enacted as part of the state’s 2016–2017 budget process. Taxpayers with unfiled state tax returns or returns that need to be amended will be able to pay the tax and...more

Pennsylvania’s 2016–2017 Revenue Budget Bill Includes Tax Amnesty and Extends Sales Tax to Digital Products

Action Item: A new Pennsylvania tax amnesty program is coming. It was enacted as part of the state’s 2016–2017 budget process. Taxpayers with unfiled state tax returns or returns that need to be amended will be able to pay...more

Alabama Department of Revenue Now Argues that ALL Software—Canned or Custom—Is Subject to Sales/Use Tax

The Alabama Tax Tribunal (the “Tribunal”) ruled in a recent case that the taxpayer-hospital was entitled to a refund of the sales tax paid on the purchase of software that had been customized for its particular functions...more

Tennessee Takes Out-of-State Sales Tax into Its Own Hands

Are you an out-of-state retailer doing business in Tennessee? If so, take note. The Tennessee Department of Revenue is proposing a new rule mandating certain out-of-state dealers to collect and remit sales and uses taxes to...more

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