Sales & Use Tax

News & Analysis as of

PA Senators Pushing to Replace School Property Taxes with Expanded Personal Income and Sales Taxes

A number of Pennsylvania State Senators continue to push for legislation to eliminate school district property taxes in Pennsylvania. They would replace the lost revenues by increasing the statewide Personal Income Tax rate...more

Fuel Tax Assessment Affirmed

The Commonwealth Court affirmed on several grounds an assessment under the Liquid Fuels and Fuels Use Tax Act. Luther P. Miller, Inc. v. Commonwealth, No. 550 F.R. 2009 (Pa. Commw. Mar. 20, 2014). The Department of Revenue...more

NJ Sales Tax - New Software Regulations to be Released Monday

On Monday, April 21, the New Jersey Division of Taxation will release new regulatory guidance regarding the sales tax treatment of software and related services. New Jersey imposes sales tax on the sale of tangible...more

Illinois Tax Developments - A Reed Smith Quarterly Update (1st Quarter 2014)

Illinois Sales and Use Tax Sourcing Regulations Shakeup - Hartney Fuel: On November 21, 2013, in Hartney Fuel Oil Company v. Hamer, the Illinois Supreme Court determined that the longstanding regulations for...more

Extension of Eight Valuable As-of-Right Incentive Programs Included in New York State's Budget Bill

New laws may benefit developers and businesses with applications long pending and for future applicants that depend on these incentive programs to help induce investment and economic growth in the New York City. These...more

Public Finance: New York State Establishes New Procedure for Claiming Sales Tax Exemptions for Industrial Development Agency...

The New York State Department of Taxation and Finance ("NYSDTF") has established a new procedure for claiming sales tax exemptions for Industrial Development Agency ("IDA") projects. Beginning June 1, 2014, companies that...more

Illinois Passes Car Lease Tax Legislation, Sends Bill To Governor

The Illinois General Assembly recently passed HB 2317, which, if signed by Governor Quinn, will subject motor vehicle leases of more than one year to Illinois Retailers’ Occupation (Sales) Tax on each lease payment. This is a...more

Illinois Local Sales Tax Sourcing Update: Tax Administration by Lawsuit

Previously, we advised of actions filed by the Regional Transportation Authority (RTA), the city of Chicago and Cook County against multiple companies as “respondents in discovery.” These actions all involved the proper...more

HST, Do I have to collect it if I am just selling my vacant lot?

Determining whether or not you have to pay Harmonized Sales Tax ("HST") during a real estate transaction can be a tricky situation. There can be rebates, exceptions and a whole host of factors which come into play. The sale...more

Minnesota Legislature Convenes

The Minnesota Legislature convened at noon on Tuesday, February 25. It hit the ground running with a minimum wage increase and tax cuts at the forefront. It has already passed a $20 million heating assistance bill. The House...more

Southeast State & Local Tax: Important Developments - February 2014

The Williams Mullen Southeast State and Local Tax (SESALT) team is pleased to provide you with a comprehensive recap of recent legislation around the U.S. VIRGINIA - SALES AND USE TAX - Children’s Party...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

PA Tax Law News - February 2014: Documentation Requirements for Sales of Fuel Oil, Kerosene, Natural Gas and Propane

For sales tax purposes, fuel vendors are required to obtain valid exemption certificates for all exempt nonresidential sales of fuels that are not subject to fuel taxes. Although the residential use of fuel is not subject to...more

Massachusetts Tax Developments - A Reed Smith Quarterly Update (4th Quarter 2013)

Welcome to the latest Reed Smith Massachusetts State Tax Quarterly Update. In this update, we’ll take a look back to the developments from the last quarter of 2013, and look ahead to some percolating issues at the Appellate...more

Sales Tax Complaint Remanded

A federal district court remanded to state court an action that made various contractual and consumer oriented claims regarding the collection of sales tax. Farneth v. Wal-Mart Stores, Inc., 2:3-cv-01062 (W.D.PA. Dec. 30,...more

Illinois Independent Tax Tribunal Is Up And Running

The Illinois Independent Tax Tribunal is officially up and running. The Tax Tribunal largely replaces the Illinois Department of Revenue’s Office of Administrative Hearings. Now, protests of Notices of Deficiency, Notices...more

South Carolina Legislative Update - February 7, 2014

This Wednesday the General Assembly met in joint session to elect the Chief Justice of the South Carolina Supreme Court, Chief Judge of the Administrative Law Court, several circuit court and family court judges, other boards...more

Warning: Illinois Courts Will Not Abide By Sales Tax Audit Results

In rulings in two of the more than 200 recent Illinois False Claims Act ("FCA") cases, the Circuit Court of Cook County (i) denied a motion by the retailer/defendant seeking a dismissal of the complaint and (ii) granted the...more

Alabama Legislative Update - Week 3: Mother Nature and Old Man Winter Disrupt Legislative Schedule

Alabama was taken by storm last week. Among the thousands stranded on highways or the fortunate ones at home or at work were scores of State Legislators who could not get to Montgomery or who could not leave Montgomery. The...more

Illinois Files Emergency Sales Tax Regulations

The Illinois Department of Revenue last week filed emergency regulations on sourcing sales for the purpose of determining local sales tax, in response to the Illinois Supreme Court's decision in Hartney Fuel Oil Co. v. Hamer....more

Illinois DOR Changes Sales Tax Sourcing Rules For Place Of Sale: Drops Bright-Line Test For Facts & Circumstances Approach

The Illinois Department of Revenue recently issued Emergency Regulations changing long standing rules for determining the proper location of where a sale takes place. These Regulations were promulgated in response to a recent...more

Update On Initial Filing Requirement And Annual Recapture Report Requirement Contained In The 2013 New York State Budget...

Among other requirements, Chapter 59 of the Laws of 2013 (Part J), effective March 28, 2013 (the “2013 Budget Law”), imposed new sales tax recordkeeping and reporting requirements on industrial development agencies in New...more

ML Strategies FY2015 Budget Update: The Governor’s Proposal

As the budget process heats up on Beacon Hill, ML Strategies will issue periodic updates regarding the process and politics that will shape this year’s budget. We begin by providing an overview of the budget timeline and a...more

Illinois Issues Emergency Sales Tax Sourcing Regulations

As anticipated after the Illinois Supreme Court decision in Hartney Fuel described in our November 25, 2013 alert, the Illinois Department of Revenue (the "Department") has decided to issue emergency regulations (the "Rules")...more

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