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Department of Revenue Tax Liability

Fox Rothschild LLP

Washington Supreme Court Upholds New Capital Gains Tax

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The Washington Supreme Court recently issued an important decision upholding the state’s new capital gains tax. Two dissenting justices agreed with the trial court’s conclusion that the tax is unconstitutional based on 90...more

Akerman LLP - SALT Insights

Illinois DOR Proposes to Change Income Tax Liability for Businesses that Make Sales to Foreign Countries

The Illinois Department of Revenue (“IDOR” or “Department”) recently issued a Notice of Proposed Amendment to amend its Regulation (86 Ill. Admin. Code § 100.3200) governing the “throwback” and “throwout” apportionment...more

Foster Garvey PC

The Oregon Legislature and the Oregon Department of Revenue Bring Some New Year Cheer to the State’s Taxpayers and Tax Community –...

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The Oregon Legislature, in House Bill 3373, created the Office of the Taxpayer Advocate within the Oregon Department of Revenue. The new law became effective on September 25, 2021. According to the Oregon Department of...more

Franczek P.C.

Illinois Dept. of Revenue Releases Final 2020 Cook County Equalization Factor

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Yesterday the Illinois Department of Revenue released the final 2020 Cook County equalization factor.  The factor (sometimes referred to as the multiplier) for 2020 is 3.2234.  The final factor in 2019 was 2.9160, which means...more

Lowndes

Property Buyer Beware: Avoid Costly Tax Liabilities with a Sales Tax Clearance Letter

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Florida imposes sales tax on rent payable under commercial leases. The rate imposed by the state is 5.5%, but local governments have the right to impose a surtax which varies based on the jurisdiction....more

Burr & Forman

Cigarette “Buydown” Payments to Retailers Excluded from South Carolina Sales Taxes

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Tobacco manufacturers and distributors have long made refund/rebate payments to retailers for the retailer’s purchase of cigarettes and other tobacco products from the manufacturer, provided the retailer reduces the price of...more

Lowndes

Hillsborough County Commercial Lease Sales Tax Rate Reduced by Recent Florida Supreme Court Decision

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A recent Florida Supreme Court decision found that the Hillsborough County 1% transportation sales surtax is unconstitutional. As a result, the decision reduced the sales tax rate on commercial lease payments in Hillsborough...more

BakerHostetler

[Podcast] When State Tax Agencies Speak from Both Sides of the Mouth

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In Wisconsin Department of Revenue v. Deere & Company, the Department of Revenue tried to disallow a dividends received deduction for distributions from a Luxembourg entity despite published guidance conflicting with its...more

Franczek P.C.

Illinois Department of Revenue Releases Tentative 2020 Cook County Equalization Factor

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The Illinois Department of Revenue recently released the tentative 2020 Cook County equalization factor, also known as the multiplier. The preliminary factor is 3.0861....more

Foster Garvey PC

The Changing Face of Employer State Tax Reporting and Payment Obligations in the Coronavirus Telework "New Normal"

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In the wake of the coronavirus pandemic, companies in wide-ranging industries across the country have unprecedented numbers of employees working from remote locations. In a prior post, we discussed numerous issues that may...more

Burr & Forman

Is the South Carolina Department of Revenue’s Administrative Interpretation of Tax Laws Entitled to Deference by the Courts?

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In disputed tax cases in South Carolina, the South Carolina Department of Revenue (SCDOR, DOR, or Department) will often argue that our courts should defer to SCDOR’s own interpretation of the tax laws at issue in the case....more

Foster Garvey PC

The Oregon Department of Revenue Formalizes Guidance on Estimated Tax Penalties Under the Oregon Corporate Activity Tax

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In a new temporary rule, the Oregon Department of Revenue (“DOR”) formalized its prior informal guidance relative to the assessment of penalties for failing to make sufficient estimated payments under Oregon’s Corporate...more

Foster Garvey PC

News From the Washington Department of Revenue to Taxpayers Subject to Its Business and Occupations Tax – Whether It Is Welcome...

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As we recently reported, the Oregon Department of Revenue (“ODOR”) issued written guidance concluding that the receipt of funds pursuant to PPP loans (whether or not forgiven), EIDLP advances and SBA debt relief for certain...more

Foster Garvey PC

More Good News for Oregon Taxpayers – The Oregon Department of Revenue Got It Right

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New guidance from the Oregon Department of Revenue (the “DOR”) with respect to Oregon’s Corporate Activity Tax (“CAT”) was issued Wednesday, May 6th. Specifically, the DOR announced that: - Certain forgivable federal...more

Foster Garvey PC

The CAT Still Has Sharp Teeth, but the Oregon Department of Revenue Has Temporarily Dulled Them a Bit

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As previously reported, the new Oregon Corporate Activity Tax (the “CAT”) went into effect on January 1, 2020. The new law is quite complex and arguably not very well thought out by lawmakers. Although the Oregon Department...more

Foster Garvey PC

The Oregon Department of Revenue Has Now Granted Relief to Oregon Taxpayers

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In accordance with ORS 305.157, the director of the Oregon Department of Revenue (“DOR”) ordered an automatic extension of the 2019 tax year income tax filing and payment due dates. Oregon now joins several other states and...more

Hahn Loeser & Parks LLP

Illinois Department Of Revenue Offering Two-Month Sales Tax Reprieve To Restaurants And Bars

The Illinois Department of Revenue is offering sales tax relief to restaurants and bars dealing with the unprecedented challenges of the coronavirus pandemic. All Illinois restaurants and bars were ordered to close beginning...more

Burr & Forman

South Carolina Department of Revenue Issues Draft Guidance Announcing New Procedures For Handling Disputed State Tax Matters

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The South Carolina Department of Revenue (SCDOR or DOR) recently issued a draft of long-awaiting guidance overhauling DOR’s administrative practices concerning disputed tax audits, refunds, license revocations, and other...more

McNees Wallace & Nurick LLC

Department of Revenue Issues Pennsylvania Sales and Use Tax Letter Ruling No. SUT-20-001 – Regarding Taxation of Membership Fee

On January 31, 2020, the Pennsylvania Department of Revenue (“Revenue”) issued Letter Ruling No. SUT-20-001, which concluded that the taxability of a membership fee in a professional association depends upon what a member...more

Stinson LLP

Minnesota Revenue Department Issues Notice on Surplus Lines Insurance Taxation

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The Minnesota Department of Revenue recently published a revenue notice to clarify how brokers of surplus lines insurance policies should calculate the total amount of insurance premiums that are subject to taxation,...more

Bilzin Sumberg

Decrease in Florida Sales Tax on Commercial Rent

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Effective as of January 1, 2020, the Florida state sales tax rate applicable to the lease of commercial real property has decreased from 5.7% to 5.5%.  Therefore, the state will levy a 5.5% sales tax on all rent collected...more

Schwabe, Williamson & Wyatt PC

DOR Guidance for CAT Tax

As advertised, the Oregon Department of Revenue (“DOR”) was able to issue additional guidance in late December. Additionally, the DOR issued all of its temporary guidance last week. A comprehensive update of those issuances...more

Foster Garvey PC

Continue to Keep Your Eyes Peeled and Your Ears Tuned-In for CAT Developments—They Are Rolling In

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Recent Announcements - The Oregon Department of Revenue (the “Department”) has made several recent announcements regarding Oregon’s new Commercial Activity Tax (the “CAT”). In an email dated December 4, 2019, the...more

Burr & Forman

South Carolina State Tax Lien Central Registry Now Online

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South Carolina state tax liens were previously recorded each county’s register of deeds, register of mesne conveyance, or clerk of court (i.e. in the same place where real property records are recorded). In March 2019 the...more

Ballard Spahr LLP

Pennsylvania Adopts Economic Nexus Standard for Corporate Net Income Tax

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In Corporation Tax Bulletin 2019-04, the Pennsylvania Department of Revenue (the Department) announced that, effective for tax years beginning on or after January 1, 2020, a corporate taxpayer with $500,000 or more of direct...more

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