News & Analysis as of

Sales & Use Tax General Assembly

Miles & Stockbridge P.C.

Potential Tax Implications of Virginia’s 2024-2026 Budget Bill

As the Virginia General Assembly’s session nears its conclusion, lawmakers continue to revise the two-year state budget that may create significant alterations to the state’s current taxing scheme, particularly in the areas...more

Nelson Mullins Riley & Scarborough LLP

Gold Dome Report - Legislative Day 26 - February 2024

The Georgia General Assembly kicked off Crossover Week on Monday, intensifying the mad dash for legislators and lobbyists working to ensure their bills pass their origin chamber and live to see Legislative Day 29. Expect...more

Buckingham, Doolittle & Burroughs, LLC

OSBA Sales & Use Tax Subcommittee Highlights Recent Cases - September 2023

1. EXEMPTIONS - A. Equipment Used in Production of Crude Oil and Natural Gas: Stingray Pressure Pumping, LLC v. Harris, Slip Opinion No. 2023-Ohio-2598. Reversing the BTA, the Court determined five categories of...more

Butler Snow LLP

General Assembly of Georgia Legislative Changes Impacting Elections – 2022

Butler Snow LLP on

SPECIAL ELECTIONS - Act 310 (H.B. 907) provides that in even-numbered years a special election to present a question to the voters may be held on the third Tuesday in March provided that the special election occurs prior...more

Nelson Mullins Riley & Scarborough LLP

Gold Dome Report – Legislative Day 17 2022

The General Assembly marked another day off the legislative calendar on Tuesday, and opossums and raccoons moved one step closer to being knocked off any time of the year in Georgia. HB 1147, allowing year-round hunting of...more

Nelson Mullins Riley & Scarborough LLP

Gold Dome Report – Legislative Day 11 2022

They say Thursday is the new Friday, and the State Senate took the sentiment to heart yesterday, quickly convening, dispensing with procedural business, and adjourning into a three day weekend. The House Rules Chairman...more

Eversheds Sutherland (US) LLP

Significant tax legislation moves forward in Georgia

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

McDermott Will & Emery

Batten Down the Hatches: Digital Tax Nor’easter Coming This Fall

Recently passed budget legislation in both Connecticut and Rhode Island included tax increases on sales of digital goods and services. The Connecticut bill has been signed into law. The Rhode Island bill passed late last...more

Eversheds Sutherland (US) LLP

Georgia Legislature enacts significant tax legislation but falls short on major sales tax proposals

Georgia’s 2019 legislative session concluded on April 2, 2019. Several important tax changes passed or were considered this year, and are discussed below. Passed Bills - Unless otherwise indicated, these bills have...more

Smith Anderson

North Carolina General Assembly Ratifies Appropriations Act of 2018

Smith Anderson on

On June 1, 2018, the General Assembly ratified and sent to the Governor the Appropriations Act of 2018 (the Act). The Act includes numerous changes to North Carolina’s tax laws....more

Ballard Spahr LLP

Lawsuit Seeks Repeal of 2017 Pennsylvania Tax Act

Ballard Spahr LLP on

A group of Pennsylvania fireworks sellers recently filed a complaint in Commonwealth Court, challenging whether the Pennsylvania General Assembly properly enacted Act 43 of 2017 (the 2017 Tax Act). ...more

Nelson Mullins Riley & Scarborough LLP

Gold Dome Report - February 2018 #10

After breaking for Washington’s Birthday, the General Assembly began its all-out sprint to Crossover Day today with both chambers finishing their work before lunch only to reconvene in a flurry of committee meetings. ...more

Smith Anderson

Tax Legislation Enacted During the Regular Session of the 2017 North Carolina General Assembly

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A previous Tax Alert (June 20, 2017) summarized the tax provisions in the North Carolina 2017 budget bill (the Appropriations Act of 2017) as passed by the General Assembly. The Governor later vetoed the budget bill, but the...more

Williams Mullen

Southeast State & Local Tax: Important Developments - March 2017

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This legislative roundup summarizes important state and local tax developments enacted by the 2017 General Assembly, Regular Session. ...more

Ward and Smith, P.A.

Are Your Services at Risk of Being Subject to North Carolina's New Sales and Use Tax?

Ward and Smith, P.A. on

The North Carolina General Assembly recently enacted a significant change to the state's sales and use tax that may require you to collect and remit additional tax if you are a service provider. Effective March 1, 2016, the...more

Baker Donelson

Spotlight on Tennessee: 2016 Tax and Related Legislation

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During the 2016 Session, 109th General Assembly, the Legislature considered several tax and related initiatives before adjourning. Although the number of such initiatives this Session was not as large as in the 2015 Session...more

Maynard Nexsen

NC Legislative Update - May 2016 #2

Maynard Nexsen on

Last Week - The week predominantly focused on the developing budget in the House. The bill filing deadline for budget bills and bills from study committees was last Tuesday. As a result of this deadline, numerous bills...more

Eversheds Sutherland (US) LLP

Georgia Keeps It Interesting: Legislature Passes Novel Law on Interest Rates and Refund Claims

On March 24, the Georgia General Assembly passed House Bill 960 (H.B. 960), which would adjust the statutory interest rate applicable to tax assessments and refunds and addresses other issues related to refund claims for...more

Smith Anderson

North Carolina Tax Reform (2015 Edition)

Smith Anderson on

North Carolina’s General Assembly is continuing the overhaul of the State’s tax system that it began in 2013. That year, the General Assembly slashed corporate and individual tax rates, eliminated many income tax deductions...more

Eversheds Sutherland (US) LLP

Amnesty, Hon! Maryland Tax Amnesty Begins September 1, 2015

From September 1, 2015, through October 30, 2015, the Comptroller of Maryland will administer a Tax Amnesty Program (Program) for tax periods beginning before December 31, 2014. Eligible taxpayers that participate in the...more

Baker Donelson

Spotlight on Tennessee: 2015 Tax and Related Legislation

Baker Donelson on

The 2015 Legislative Session, 109th General Assembly, considered a large number of tax and related initiatives. Many of these initiatives have been enacted, some with very far reaching impact upon the tax climate in this...more

McGuireWoods LLP

North Carolina General Assembly Week in Review

McGuireWoods LLP on

The Senate budget process continued this week, though at a slower pace than members had planned for in the schedule released last month. Budget votes originally scheduled for Wednesday and Thursday of this week were delayed...more

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