Department of Revenue Sales & Use Tax

News & Analysis as of

Spotlight On Alabama: A Busy Tax Year in Review

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

Annual COEs and Information Returns – A New Requirement for Many Tax-Exempt Entities

Beginning January 1, 2016, all organizations that have a statutory exemption from the payment of Alabama sales, use or lodgings taxes--other than certain government entities, public universities and healthcare...more

Illinois Local Sales Tax Sourcing Update: Tax Administration by Lawsuit Vanquished (for Now)

On October 16, the Circuit Court of Cook County (the “Court”), in an order authored by Judge Peter Flynn, dismissed a lawsuit by the City of Chicago (the “City”) and the Village of Skokie (collectively the “Plaintiffs”)...more

Sales Tax Complexities of Customer Loyalty Programs

These days almost every business has some type of loyalty or reward program. At the heart of these programs, a business is trying to reward or incentivize its customers for certain consumer behavior. Not surprisingly, the...more

Spotlight on Tennessee: Department of Revenue Proposes Tax Regulations

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

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

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

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 Department of Revenue Wisely Withdraws Controversial Proposal

Yesterday afternoon, the Alabama Department of Revenue (ADOR) withdrew its controversial proposed digital tax regulation, Rule 810-6-5-09, likely in response to the request of the Legislative Council’s newly-appointed...more

Spotlight on Manufacturers: Tennessee's 2015 Tax and Related Legislation

Manufacturing is a primary driver of our economic growth. As such, those businesses involved with fabricating, processing, converting and producing goods in today's marketplace must be ever-vigilant regarding new laws that...more

Tax Law

In This Chapter: Tax Law: Annual Survey of Wisconsin Law - - Case Law - Statutory Developments - Administrative Developments - Excerpt from Case Law: Individual and Fiduciary Income Tax...more

Washington Department of Revenue takes same position on taxability of early termination fees being challenged in Massachusetts

In a ruling that will be of interest to taxpayers following Massachusetts appeals on the issue, Washington has issued recent guidance (see Washington DOR – Termination Fees) asserting that early termination fees for...more

Colorado Tax Revenue for Recreational Marijuana Lower Than Expected

Last month, the Colorado Department of Revenue released the December sales tax data for recreational marijuana, bringing the total for Colorado’s first full calendar year of taxes on recreational marijuana to about $44...more

Illinois Retailers Beware: Class Action Complaint Filed Against Grocer for Collecting Illinois Sales Tax on Manufacturers’ Coupons...

A class action complaint was filed in federal court last week against New Albertson’s, Inc. the operator of the Jewel-Osco grocery chain, alleging failure to deduct manufacturers’ coupons from the tax base on which sales tax...more

Arizona’s 2015 TPT Amendments Have 99 Problems, but Origin Sourcing ain’t One

Actually, there are really only two issues, but they are big issues. Arizona’s Transaction Privilege Tax has always been an anomaly in the traditional state sales tax system. Contrary to some commentators, however,...more

Final Order in the Cook County Non-Titled Personal Property Use Tax Litigation Spells Out Standards for County To Process Claims...

On December 23, 2014, the Final Order was entered in Reed Smith LLP v. Zahra Ali, 2014 IL App (1st) 13246-U, Aug. 4, 2014. Having previously ruled that the county cannot assert the “voluntary payment” defense against any...more

Recent PA Sales Tax Guidance Concerning Natural Gas and Other Mining Activities

With all of the natural gas mining activity in Pennsylvania, the Department of Revenue has issued various guidance on what machinery, equipment and supplies falls within the "mining" exemption under Pennsylvania's sales and...more

Tennessee SaaS Ruling Highlights Telecommunications Concerns for SaaS Providers

The Tennessee Department of Revenue recently released Letter Ruling No. 14-05, in which it considered whether certain cloud collaboration services are subject to the state’s sales tax. At a high level, the provider’s...more

Illinois Courts Consistently Enforce Manufacturing Exemption Despite Department of Revenue Opposition

Illinois courts have issued three taxpayer-friendly manufacturing rulings in 2013 and 2014, underscoring the breadth of the exemption from use tax afforded to equipment and chemicals used in the process of manufacturing....more

Spotlight on Tennessee: 2014 Tax and Related Legislation

During the 108th General Assembly 2014 Session, the Tennessee Legislature considered several tax and related initiatives before adjourning in late April. Although the number of proposed tax and related initiatives this...more

Illinois: The Department’s Effort To Bring Order to Local Sales Tax Sourcing Spreads the Chaos to the State Sales and Use Tax...

The list of potential side-effects of medication can often lend some validity to the aphorism that the remedy is worse than the disease. Tax regulations are not required to list the potential side-effects, but the remedy...more

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

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

PA Tax Law News - February 2014: PA Issues On Appeal - Sales and Use Tax (Part 2)

In our last issue of PA Tax Law News, we published the first part of a list of Sales and Use Tax issues recently raised in tax appeals filed with the Commonwealth Court. This list is intended to help readers identify issues...more

Important New and Amended ADOR Regulations Now in Effect

Replacement Local Nexus Rule: The Alabama Department of Revenue’s (ADOR) new local nexus regulation, Rule 810-6-5-.04.02, is now in effect and applies to all transactions occurring on or after January 1, 2014. The ADOR...more

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