News & Analysis as of

Department of Revenue

Tax Refunds in South Carolina? Don’t Plan On (Much, If Any) Interest.

by Nexsen Pruet, PLLC on

One little known fact in South Carolina business and politics is that every year the South Carolina General Assembly uses a budget proviso to deny taxpayers interest that should be paid on tax refunds. Instead, the interest...more

Oregon Targets Renewable Heating Companies for Increased Assessments

by Tonkon Torp LLP on

Biomass heating companies, which use renewable energy sources like wood, crop waste, or garbage to generate heat, will now come under central assessment in Oregon. Under central assessment, all of a company's property,...more

Rules Proposed for Claiming Georgia Musical Tax Credits

by Taylor English Duma LLP on

Rules Proposed for Claiming Georgia Musical Tax Credits - On October 5, 2017, the Georgia Department of Revenue proposed rules for implementing O.C.G.A. § 48-7-40.33, entitled the Georgia Musical Investment Act (“the...more

Pennsylvania Board of Appeals Sends Sales Tax Refund Claims to Audit: What Do You Do?

by Reed Smith on

The Pennsylvania Department of Revenue’s Board of Appeals (the “Board”) is issuing orders dismissing large and complex sales and use tax refund petitions “without prejudice,” while directing the Department’s Bureau of Audits...more

Taxpayer Challenges Department Authority to Adjust NOL Carryforward, When NOL Was Generated in Tax Years Otherwise Closed by...

by Reed Smith on

Can a Department of Revenue auditor reduce a taxpayer’s deduction for a net operating loss (“NOL”) carryforward, even if the NOL was generated in a tax year that is closed under the statute of limitations? This question is...more

Proposed Massachusetts Tax Regulations for Online Vendors Effective October 1, 2017

by Bowditch & Dewey on

In response to public comments issued on September 8, 2017 that won’t be published in the Massachusetts Register until September 22, 2017, the Massachusetts Department of Revenue (“DOR”) will require online vendors to collect...more

BNA Reports That Tax-Zapping Software Costs States $21 Billion In Taxes Annually

by Fox Rothschild LLP on

BNA’s Michael J. Bologna and Paul Shukovsky have written a comprehensive article about a pervasive problem facing state tax auditors: the use by restaurants and other cash-intensive businesses of electronic revenue...more

Are Transfers Of Membership Interest In A Single Member LLC Subject To The Deed Recording Fee?

On August 28, 2017 the South Carolina Department of Revenue published Rev Rule #17-5, which updated Rev Rule #15-3 (the “Rev Rul”). The Rev Rul deals with the application of the deed recording fee on real estate...more

Spotlight on Alabama: Tax Tribunal Distinguishes Scope of Federal and Alabama Responsible Person Penalty

by Baker Donelson on

In a ruling from September 6, the Alabama Tax Tribunal distinguished the scope of the federal and the Alabama responsible person penalty, holding the Alabama penalty did not apply to a mere employee. In Ty P. Taylor v. State...more

Fall Legislative Sessions Commence; Attorney General Certifies Ballot Questions

by Mintz Levin on

Massachusetts lawmakers have returned from summer recess and are preparing to tackle a robust legislative agenda this fall. Legislators will meet formally through the third Wednesday in November, at which point formal...more

Illinois DOR Proposes Use Tax Nexus Standards for Trade Show Retailers

by McDermott Will & Emery on

The Illinois Department of Revenue (Department) has issued a proposed new administrative rule addressing the nexus implications for out-of-state retailers attending trade shows in Illinois. The proposed rule reaffirms the...more

Recapping the Minnesota Political Scene

by Stinson Leonard Street on

Governor's Veto Upheld by the Minnesota Supreme Court - The 2017 Minnesota legislature remains in limbo after the Minnesota Supreme Court upheld Governor Dayton's line-item veto of the legislature's budget in retaliation...more

2017 Arizona Legislative Amendments Affecting Commerical Real Estate and Lending

The following information accompanies a presentation Mike gave to members of the Arizona Commercial Mortgage Lenders Association (ACMLA) on September 12, 2017. HB 2213 – GPLET Leases - Arizona’s GPLET statute (enacted...more

Baldwin County Circuit Court Dismisses ADOR’s Appeal in Moody

Two weeks ago, the Baldwin County Circuit Court entered an order dismissing the Alabama Department of Revenue’s (ADOR) appeal from the February 2017 decision by the Alabama Tax Tribunal in Moody v. Alabama Department of...more

Purchases of Truck Leasing Company not exempt from Indiana Sales and Use Tax under Public Transportation Exemption

by Faegre Baker Daniels on

In Schilli Leasing, Inc. v. Indiana Dep’t of State Rev., Cause No. 49T10-1306-TA-00054 (Aug. 31, 2017), the Indiana Tax Court denied the public transportation exemption from sales and use tax for purchases of a truck leasing...more

Department of Revenue Issues Favorable Ruling for Tax Credit Scholarship Donors - State & Local Tax Alert: Alabama Edition

Since the landmark Alabama Accountability Act was enacted in 2013, allowing individual and corporate donors to provide scholarship funds for underprivileged children in our state who are zoned for underperforming public...more

New Sales Tax Exemption for Georgia Fine Arts Non-Profits

by Taylor English Duma LLP on

On August 21, 2017, the Georgia Department of Revenue released Policy Bulletin SUT-2017-07 providing a sales tax exemption for sales of tickets, fees, or charges for admission to certain fine arts performances or exhibitions...more

Massachusetts Issues Proposed Regulation Imposing Sales or Use Tax Obligations on “Internet Vendors” Beginning October 1

by Reed Smith on

On July 28, the Massachusetts Department of Revenue (the “Department”) issued Proposed Regulation 64H.1.7 (the “proposed regulation”) that, if adopted, would require “internet vendors” to collect and remit sales tax on sales...more

New Property Tax Exemption for All South Carolina Manufacturers

by McNair Law Firm, P.A. on

The South Carolina Infrastructure and Economic Development Reform Act, 2017 Act 40, was recently enacted and is designed to enhance South Carolina’s economic competitiveness. The Act, commonly referred to as the gas tax bill,...more

Massachusetts Issues Proposed Regulations Requiring Remote Sellers to Collect Sales Tax

by WilmerHale on

We previously reported to you that the Massachusetts Department of Revenue (DOR) had revoked Directive 17-1 requiring the collection of Massachusetts sales and use taxes by Internet vendors that meet certain sales thresholds...more

Guv's Sales Tax Holiday Bill Looks D.O.A. Appearances Are Deceiving.

by PretiFlaherty on

Given the hand-in-glove nature of the relationship between the governor and legislature, it’s hard to believe Charlie Baker introduced a bill last week to establish a sales tax holiday on the weekend of August 19-20 if he had...more

UPDATE: Massachusetts Department of Revenue Releases Proposed Regulation Requiring Large Out-of-State Internet Vendors to Collect...

by Locke Lord LLP on

Our previous QuickStudy published on July 14, 2017, discussed the swift revocation of Directive 17-1 by the Massachusetts Department of Revenue (“DOR”) following a ruling from the Massachusetts Superior Court that Directive...more

Pennsylvania Department of Revenue Rules That Information Retrieval Services Are Taxable

by Reed Smith on

The Pennsylvania Department of Revenue has issued a letter ruling advising a vendor that its information retrieval service is subject to Pennsylvania sales tax. The rationale underlying the letter ruling echoes the arguments...more

Connecticut Announces Arrest Of Restaurant Owner For Using “Zapper” Tax Suppression Software

by Fox Rothschild LLP on

Connecticut’s Department of Revenue Services (DRS) has arrested and charged a New Haven restauranteur with various offenses for using sales tax suppression software. According to a press release announcing the charges, this...more

Court: Philadelphia Beverage Tax Is Constitutional

by Fox Rothschild LLP on

Updating our blog postss of March 29, July 7 and December 26 of 2016, an appeal to the Commonwealth Court of Pennsylvania seeking to invalidate the Philadelphia Beverage Tax on Sugar Sweetened Beverages (the “PBT”) failed. ...more

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