News & Analysis as of

State Taxes

U.S. Supreme Court Declines to Revisit Carlton, Retroactivity Doctrine

by Reed Smith on

On May 22, 2017, the U.S. Supreme Court denied to hear taxpayer challenges to the retroactive application of changes to tax laws in Dot Foods v. Washington Department of Revenue, and six cases challenging Michigan’s...more

Minnesota Weekly Legislative Update: Budget Negotiations Continue, Conference Committees Focus on Policy

by Faegre Baker Daniels on

The week started the way it began, with no global budget agreement and no omnibus budget bills signed into law. Leaders began meeting early in the week, exchanging offers in an attempt to compromise, but budget talks imploded...more

2017 Pennsylvania Tax Amnesty Program

Pennsylvania’s 2017 tax amnesty program (“Amnesty Program”) is currently underway. Through June 19, 2017, qualifying taxpayers who satisfy their delinquent tax liabilities will receive abatement of all penalties and one-half...more

Detroit Updates Its Jock Tax

by Fraser Trebilcock on

In March of this year, the City of Detroit officially codified its jock tax and released new income tax guidelines which clarify how professional athletes should apportion their income to Detroit for purposes of its city...more

Spotlight on Tennessee: Governor Signs IMPROVE Act to Fund Infrastructure, Reduce Taxes

by Baker Donelson on

The 2017 Legislative Session is in the final stretch. However, one of the most important votes this Session has already occurred with the passage of the Governor's legislative initiative to assist in funding State and local...more

"Cookie Monster" Nexus and the Expanding Reach of the State Taxing Authorities

by Akerman LLP on

The cookie monster famously devours handfuls of cookies. Thanks to recent developments in states' thinking on physical presence, nexus, and internet commerce, states may use technology "cookies" to devour ever larger shares...more

Minnesota Weekly Legislative Update: Budget Negotiations Continue, Conference Committees Focus on Policy

by Faegre Baker Daniels on

With three weeks left in the legislative session, most of the week was spent on often contentious budget negotiations between the Governor and legislative leadership. Last month, Governor Dayton sent a letter to Senate...more

Appellate Court Notes

by Pullman & Comley, LLC on

Supreme Court Advance Release Opinions: SC19651 - Southwest Appraisal Group, LLC v. Administrator, Unemployment Compensation Act - Appellate Court Advance Release Opinions: AC38279 - Al Dente, LLC v....more

Pennsylvania Tax Amnesty Begins April 21, 2017

by Saul Ewing LLP on

The Pennsylvania Tax Amnesty Program begins on April 21, 2017, and continues through June 19, 2017. The amnesty period is open for 60 days. During the amnesty period, any taxpayer with existing tax liabilities owing to...more

Pennsylvania Tax Amnesty Begins This Week

by Blank Rome LLP on

Action Item: Pennsylvania’s tax amnesty program begins this week and runs through June 19, 2017. Significant penalty and interest relief is available to all who participate, and taxpayers not known to the taxing authority can...more

Free Pass for Taxes Owed to Pennsylvania?

by Barley Snyder on

If you owe back taxes to Pennsylvania, you’re in luck. Starting April 21 and continuing to June 19, the Pennsylvania Tax Amnesty Program will waive all penalties and slash the interest rate on outstanding tax...more

Pennsylvania Amnesty Begins This Week, but VDA Program Still the Better Option for Many Non-filers

by Reed Smith on

Pennsylvania’s tax amnesty program begins April 21, 2017. Taxpayers that are considering amnesty should remember that Pennsylvania’s voluntary disclosure agreement (“VDA”) program for non-filers remains open during the...more

Gov. Haslam's IMPROVE Act (Tax Cut Act of 2017) Heads to TN Senate & House for Vote - Legislative Update - Tennessee General...

A gas (tax) explosion was diverted this week in the House Finance Committee. If you will remember, last week House Speaker Beth Harwell announced she was working on an amendment to the transportation plan. Well, Rep. David...more

Should You Convert Your Delaware Unclaimed Property Audit to a VDA?

by Reed Smith on

The Delaware Secretary of State recently issued a statement to businesses encouraging them to convert their unclaimed property audits to voluntary disclosure agreements (“VDAs”). However, the position presented by the State...more

Massachusetts Department of Revenue Adopts a Novel Administrative Position Requiring Large Out-of-State Internet Vendors To...

by Locke Lord LLP on

According to new Directive 17-1 issued by the Massachusetts Department of Revenue, beginning July 1, 2017, all out-of-state internet vendors that in the prior taxable year had greater than $500,000 in Massachusetts sales and...more

Maryland Passes Bill to Allow 30% State Income Tax Credit for Energy Storage

by Stoel Rives LLP on

In what some commentators are calling the first of its kind, Maryland’s legislature has passed a bill that would allow taxpayers to claim a state income tax credit equal to 30% of the installed cost of an energy storage...more

Pennsylvania Issues Revised Ruling on Sales Tax Treatment of Software-Related Services, Creating a Refund Oppsortunity for Some...

by Reed Smith on

Last week, the Pennsylvania Department of Revenue issued a revised version of a previously issued letter ruling (Letter Ruling SUT-17-001) on the sales tax treatment of software support services. Although the revised ruling...more

Georgia Legislation Roundup 2017: General Assembly Fails to Pass Economic Nexus Bill

by Alston & Bird on

When the Georgia General Assembly adjourned the 2017 legislative session on March 30, the biggest news was the bills it failed to pass. The legislature considered three major tax bills this session: HB 329, HB 225, and HB...more

MoFo New York Tax Insights - Volume 8, Issue 4

by Morrison & Foerster LLP on

ALJ Finds CEO Changed Domicile from New York City to Texas - A New York State Administrative Law Judge has held that the CEO of Match.com (“Match”) changed his domicile from New York to Texas for New York State and City...more

Benefits Litigation Update – Spring 2017

by Epstein Becker & Green on

Welcome to the Spring edition of Benefits Litigation Update, brought to you by The ERISA Industry Committee (ERIC) and the law firm Epstein Becker & Green. As a new Congress, and a new executive branch, work on major...more

Minnesota Weekly Legislative Update: House, Senate Roll Out Transportation Funding Packages

by Faegre Baker Daniels on

With policy committee deadlines out of the way, legislators turned their attention to omnibus finance and tax bills. Finance and tax committees in both the House and Senate spent the week compiling bills, taking public...more

NJ Guidance on State Tax Addback: Refund Opportunity for Taxpayers Adding Back Capital Stock or Bank Taxes

by Reed Smith on

For purposes of computing New Jersey corporation business tax, the statute requires a taxpayer to add back any taxes paid to other states on or measured by profits or income, or business presence or activity. Yesterday, the...more

MoFo New York Tax Insights - Volume 8, Issue 3

by Morrison & Foerster LLP on

ALJ Finds CEO Changed Domicile from New York City to Texas - A New York State Administrative Law Judge has held that the CEO of Match.com (“Match”) changed his domicile from New York to Texas for New York State and City...more

Georgia House Passes Flat Income Tax Rate for Individual Taxpayers

by Taylor English Duma LLP on

On March 1, 2017, the Georgia House of Representatives voted 126-40 to adopt HB 329 which would convert the current graduated-rate individual income tax into a single, 5.4 percent flat-rate tax. Georgia currently applies a...more

Check Your Michigan Unitary Group Filings - LaBelle Is Final

On February 28, 2017, the Michigan Department of Treasury (the Department) issued a Notice to Taxpayers (the Notice) explaining its approach in administering the now final Michigan Court of Appeals decision in LaBelle...more

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