News & Analysis as of

Department of Revenue Business Taxes

2017 Pennsylvania Tax Amnesty Program

Pennsylvania’s 2017 tax amnesty program (“Amnesty Program”) is currently underway. Through June 19, 2017, qualifying taxpayers who satisfy their delinquent tax liabilities will receive abatement of all penalties and one-half...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

Spotlight on Alabama: Department of Revenue Announces 2016 Tax Amnesty Program

by Baker Donelson on

The Alabama Department of Revenue (DOR) has announced the conditions, requirements and limitations of its tax delinquency amnesty program for 2016 (the Amnesty Program), pursuant to the Alabama Tax Delinquency Amnesty Act of...more

Proposed Change to North Carolina Excise Tax Law for Wine Shippers

by Williams Mullen on

Wine Shipper permittees may soon be able to file excise tax reports on an annual basis in North Carolina, rather than monthly. A proposed bill that would allow wine shippers to file excise tax reports annually is...more

Massachusetts Department of Revenue Introduces Pilot Voluntary Disclosure Program

by McDermott Will & Emery on

The Massachusetts Department of Revenue (the Department) released a draft administrative procedure introducing a pilot Voluntary Disclosure Program (the Program) for the settlement of uncertain tax issues for business...more

Pennsylvania Department of Revenue Releases Discussion Draft of Add-Back Notice

by Reed Smith on

On February 2, 2016, the Pennsylvania Department of Revenue (the “Department”) released its first effort at providing public guidance regarding Pennsylvania’s intangible expense add-back provision. In its Discussion Draft of...more

Several Key Business Associations Announce 2016 Tax Legislative Agendas

In preparation for the 2016 regular session, which begins on February 2, several of Alabama's key trade and business organizations recently announced their tax legislative agendas. As reflected in these agendas, the 2016...more

Alabama Tax Developments – 2015 Year in Review

This SALT Alert summarizes many of the major legislative, judicial, and administrative developments affecting Alabama business taxpayers with respect to income, transactional, and property taxes. The Spring 2015 legislative...more

New Hampshire Lowers Tax Rates, Creates Amnesty and Voluntary Disclosure Programs

by Pierce Atwood LLP on

After lengthy negotiations between legislators and Governor Maggie Hassan, New Hampshire enacted significant tax changes, including a cut to business tax rates, an increase in the research and development tax credit, and the...more

Spotlight On Alabama: A Busy Tax Year in Review

by Baker Donelson on

It has been a busy year for developments in Alabama state taxation. In this tax alert we review many of the significant developments that have occurred over the last 12 months....more

Spotlight on Tennessee: Department of Revenue Proposes Tax Regulations

by Baker Donelson on

The Tennessee Department of Revenue (the Department) is in the process of proposing a wide range of regulations addressing current state tax laws. The purpose of this project is to promulgate new regulations to clarify and...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

Washington Court of Appeals: No Transactional Nexus Requirement or Dissociation for Washington B&O Tax

by Perkins Coie on

On April 29, 2015, the Washington Court of Appeals issued an important tax decision in Avnet, Inc. v. Washington Department of Revenue, Dkt. No. 45108-5-II. In its most significant holding, the court of appeals effectively...more

Pennsylvania Tax Developments - A Reed Smith Quarterly Update (February 24, 2014)

by Reed Smith on

This is a brief update on recent Pennsylvania tax developments. It is intended to provide an overview of issues and cases to watch, as well as administrative and legislative developments....more

Spotlight on Tennessee: Department of Revenue Addresses Manufacturer's Sourcing of Drop Shipment Receipts

by Baker Donelson on

For Tennessee excise and franchise tax purposes, a taxpayer that has business activities taxable both inside and outside this state must apportion its business net earnings and net worth using a three-factor apportionment...more

Massachusetts “Tech Tax” Abatement Applications Due December 31, 2013

by Foley Hoag LLP on

In September 2013, Massachusetts enacted legislation to retroactively repeal the extension of the 6.25 percent Massachusetts sales and use tax to certain types of computer system design and software modification services...more

Be Aware: Illinois Department of Revenue to Respond to Hartney

by Reed Smith on

On November 21, 2013 the Illinois Supreme Court held that the longstanding regulations promulgated by the Illinois Department of Revenue (the "Department") for sourcing sales for local retailer’s occupation tax ("ROT")...more

Does this mean I get a refund? Massachusetts Repeals Sales and Use Tax on Computer and Software Services

We previously reported on the Massachusetts computer services tax that became effective on July 31st after the legislature overturned Governor Deval Patrick's veto of An Act Relative to Transportation Finance. Facing strong...more

Tennessee Requests Comments on Legislation to Amend the Locally-Imposed Gross Receipts Tax

The Tennessee Department of Revenue has released a legislative proposal with the stated intent of clarifying the application of the locally-imposed business tax to out-of-state businesses while also codifying an existing...more

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