Williams Mullen's Comeback Plan: Part I – State & Local Tax (SALT) Compliance During COVID-19: What to Do When You’re Behind
Videocast: SALT Scoreboard – 2019 year in review
Podcast: State Taxation of Digital Health Products
Podcast: South Dakota v. Wayfair
State and Local Taxation: Headline News and Trends (CPE/CLE)
Polsinelli Podcast - Public Policy Issues in 2013
A case on appeal to the U.S. Supreme Court from the South Dakota Supreme Court should be on your watch list. It involves Ellingson Drainage, Inc., a general contractor headquartered in Minnesota that specializes in installing...more
Remodeling one’s kitchen is undoubtedly one of the most expensive items on a fixer-upper owner’s budget. The Tax Trotter knows first-hand – she and Mr. Tax Trotter purchased the worst house on the best block 8 years ago and...more
As we noted in our previous SALT Alert, on October 1 the Alabama Department of Revenue (ADOR) quietly posted a notice on its website and shared it with media outlets that received little notoriety – at least initially. The...more
The Alabama Department of Revenue (ADOR) posted a notice on their website on October 1 that escaped the attention of most media outlets and probably many businesses and their CPAs around the state of Alabama. For the first...more
The Mississippi Department of Revenue is aware of the new pressures on the business community and state governments in responding to the COVID 19 pandemic. We are committed to doing what we can to help provide relief and...more
Significant state tax legislation will move forward through the Georgia General Assembly. “Crossover Day” was Thursday, March 11 - the 28th legislative day of 40 total legislative days - the day by which all bills must have...more
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
As previously reported, in Ex parte Russell County Community Hospital, the Alabama Supreme Court announced that all software, including customized software created for a particular user, is "tangible personal property" and...more
Bedliner Chemicals Represent a Taxable Sale to the Franchisee Rather than to the Customer - For those of you with bedliners in your trucks or other vehicles, a recent decision from the Alabama Tax Tribunal indicates you...more
We are taking a break from our multi-post coverage of Opportunity Zones to address a recent, significant piece of Oregon tax legislation. On May 16, 2019, Governor Kate Brown signed into law legislation imposing a new...more
In a 5-3-1 decision, the Alabama Supreme Court ruled on Friday that the sale of computer software in Alabama is subject to sales or use tax, even if it’s customized in whole or in part for a particular user (see Ex parte...more
In June 2018, just before the US Supreme Court ruling in Wayfair, Illinois enacted an economic nexus standard modeled after South Dakota’s law. The new Illinois standard takes effect on October 1, 2018. On September 11, the...more
The Policy Division of the South Carolina Department of Revenue has issued a final revenue ruling, SC Revenue Ruling #18-14, addressing retailers without a physical presence in South Carolina. The ruling comes on the heels of...more
In a case of first impression by an Alabama appellate court, the Alabama Court of Civil Appeals recently considered the appeal of the Alabama Department of Revenue (ADOR) of an adverse circuit court ruling involving whether...more
The Policy Division of the South Carolina Department of Revenue has issued a draft revenue ruling addressing retailers without a physical presence in South Carolina. Comments on the draft ruling are due by August 27, 2018,...more
On July 27, 2018, the Pennsylvania Department of Revenue (“Department”) issued Tax Bulletin – Sales and Use Tax 2018-02 regarding taxpayers engaged in the manufacture and sale of malt or brewed beverages. The Bulletin is...more
South Carolina imposes a sales tax on the retail sale of tangible personal property in the state. South Carolina also charges a separate and related “use tax” on retail purchases of tangible personal property outside of South...more
Following the Supreme Court’s landmark decision in South Dakota v. Wayfair, Inc., the Director of the South Carolina Department of Revenue, Hartley Powell, announced that SCDOR will begin requiring remote sellers to collect...more
In a supplemental appropriations bill for FY 2018, Governor Charlie Baker has proposed amendments to Massachusetts tax law that would deal with the two "hottest" issues on the state and local tax front nationally in the...more
Limited tax amnesty programs gain popularity every few years and this is one of those years. The Alabama legislature has joined the growing list of states providing amnesty programs for taxpayers with unreported tax...more
There were several notable state tax opinions issued by the South Carolina Administrative Law Court, Court of Appeals, and Supreme Court in the 1st quarter of 2018. A number of tax cases are also pending before the Court of...more
On November 1, 2017, the District of Columbia will begin implementing a new sales and use tax exemption application process for Qualified High Technology Companies (QHTCs). Previously, QHTCs could provide sales and use tax...more
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
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
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