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
Earlier this week, the US Department of the Treasury (Treasury) issued formal guidance regarding the administration of the American Rescue Plan Act of 2021 (ARPA) claw-back provision. The guidance (Interim Final Rule)...more
This week you have a rare opportunity: you get to use a service and learn about its taxability at the same time! Just about everyone uses streaming services for music, video, and more. But do you know how states tax these...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
On October 29, the well-respected Public Affairs Research Council of Alabama (PARCA), headquartered at Samford University, issued a useful report finding Alabama’s “booming economy” had generated substantially increased tax...more
Since the Supreme Court’s landmark decision in South Dakota v. Wayfair, more than half of the states with sales tax have rapidly taken steps to begin collecting sales tax from out-of-state retailers, with 24 of the 45 states...more
As a result of the U.S. Supreme Court's June 2018 decision in South Dakota v. Wayfair, the Michigan Department of Treasury has issued sales and use tax guidance adopting economic nexus standards for remote sellers. ...more
California Appellate Court Ruling on Proposition 22 - A statute authorizing the transfer of sales and use tax and property tax revenues from cities is unconstitutional on its face, the California Court of Appeal found...more
Minnesota Management and Budget (MMB) announced today that general fund revenue collections for October were $4 million above what was predicted. October receipts from the individual income tax and sales tax exceeded...more
The governor of California has signed SB 533, which, beginning on January 1, 2016, further limits the power of a city or a county to enter into an agreement with a retailer that would result in the payment, transfer,...more
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
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
Maine Governor Paul LePage has proposed a major restructuring of Maine’s tax system as part of his FY 2016-2017 budget submission. Generally, the governor’s proposal decreases the state’s reliance on income tax revenue and...more
In my last blog post, I wrote about the difference it makes to local governments as to whether local sales and use tax revenues are allocated based on a point-of-sale basis or per capita basis. You may remember that I wrote...more
Locally levied sales and use taxes make up the second largest source of tax revenues for counties and municipalities in North Carolina. Therefore, how these taxes are distributed among local governments can be very important...more
Localities expecting more tax dollars due to the elimination of the controversial order acceptance test may be sorely disappointed. Application of the final sales tax sourcing regulations, effective as of June 25, 2014 (see...more
On April 30th the Pennsylvania Senate’s Finance Committee held a hearing on S.B. 76 which would eliminate school district property taxes in Pennsylvania. The bill would replace the lost revenues: (a) by boosting the...more