State Taxes

News & Analysis as of

Legislative Hostage -Taking/Legislative Update

This has certainly been the week of legislative hostage-taking, unhappy people and bad feelings. Although the Senate made a mid-week budget offer to the House that looked promising to us, the House's lack of enthusiasm...more

U.S. House Passes Permanent Internet Tax Freedom Act

On July 15, the U.S. House of Representatives voted in favor of H.R. 3086, the Permanent Internet Tax Freedom Act (PITFA), by a voice vote. PITFA would permanently extend the moratorium on state and local taxation of Internet...more

“Ladybird Deed” Language Removed from Michigan Tax Guidelines

Many people have heard of a "Ladybird Deed," but few understand how Ladybird Deeds work. In essence, this type of deed allows property to pass automatically upon an individual's death without the need of probate, offering a...more

PA Budget - Minor Tax & Escheat Impacts

On June 30th, the Pennsylvania House and Senate adopted a budget for FY 2014-15 which requires no major tax increases. The Governor signed the budget and accompanying Fiscal Code bill on July 10th, after making several line...more

Weekly Update from the NC State House - July 2014: A week that began looking like it would be somewhat uneventful became very...

Last Week - A week that began looking like it would be somewhat uneventful became very interesting as budget writers met publicly Tuesday and Wednesday in an attempt to further negotiate the budget differences between...more

US Supreme Court to Review Federal Jurisdiction over State Tax Cases

A recent Supreme Court action may impact taxpayers who have or are contemplating filing a lawsuit challenging a state tax law, or retailers analyzing compliance requirements under state Amazon laws. On July 1, 2014 the...more

Spotlight on Tennessee: Letter Ruling Addresses Treatment of a Section 338(h)(10) Election

Tennessee does not expressly conform to most provisions in Subchapter C of the Internal Revenue Code. Instead, Tennessee's federal corporate income tax conformity is determined based on the "starting point" that Tennessee...more

Update: Last Night’s Senate Action

Last night, the Senate took much anticipated action on H.B. 278 (Rep. Baker, R-Bradford/Tioga), amending the Fiscal Code, and H.B. 1177 (Rep. Lucas, R-Crawford/Erie), which provides for the Philadelphia cigarette tax...more

Solar City and Sunrun File Suit Challenging Arizona Property Tax on Leased Solar Systems

Solar City Corporation and Sunrun Inc. (collectively, the “Companies”) filed suit on June 30, 2014 challenging the Arizona Department of Revenue’s (ADOR) position that certain solar systems owned by the Companies (the...more

That’s A Wrap – Sort Of…

Let freedom ring! There has been lots of drama in Harrisburg this week as the legislature and the governor wrangle over the final days of the fiscal year. In truth, the budget saga is not quite over yet, but both the House...more

Supreme Court Grants Certiorari To Two State Tax Cases

On July 1, 2014, the Supreme Court granted certiorari to two state tax cases, just one day after denying certiorari in the Mississippi Equifax case. The two cases, which will be heard during the Court’s October 2014 term,...more

Sale of Clippers Will Cost Sterlings Significant Income Taxes

People who do not think that Donald Sterling is being impacted sufficiently by the NBA fine and being forced to sell the Los Angeles Clippers are not taking into account the significant federal and California income taxes...more

Budget Buzz

With only a few days left until the end of the commonwealth’s fiscal year, all eyes in Harrisburg are on the state’s yet-to-be-enacted 2014-2015 spending plan. This week, the House of Representatives sent the budget vehicle,...more

Illinois Department of Revenue’s Local Retailers’ Occupation Tax Sourcing Rules Pass Hurdle; Sourcing Rules for Internet Sales...

During its June 17 meeting, the Illinois Joint Committee on Administrative Rules (“JCAR”) approved the Department of Revenue’s (“DOR”) proposed local retailers’ occupation tax rules (“Local ROT Sourcing Rules”) issued...more

Pennsylvania Real Property Tax Appeal Update: Pennsylvania’s 2015 Real Property Assessment Appeal Deadlines Are on the Horizon

For 66 of Pennsylvania’s 67 counties, the 2015 real property tax appeal deadlines fall between August 1 and the first Monday of October 2014. The current annual deadlines are as follows...more

Weekly Update from the NC State House - June 2014: Following the GOP state convention this past weekend, House members returned to...

House Budget - Following the GOP state convention this past weekend, House members returned to Raleigh Tuesday to continue the budget process. House leadership held a press conference Tuesday morning to unveil their...more

From Second and State: Capitol Wrap – Week of June 9

While budget negotiations continue to take center stage this month, some state legislators elsewhere throughout the Capitol are making moves to change the size of state government and the rules by which elected officials and...more

Rhode Island 2015 FY Budget - CorporateTax Rate Reduced to 7% Effective 1/1/15: Corporate Rate will be the Lowest in the Region;...

Early this morning, the House adopted a budget that made significant changes to Rhode Island corporate income taxes. In order to make Rhode Island more competitive to attract and retain businesses, the corporate tax...more

What's More Appealing Than Property Taxes? Recent Kansas Legislative Changes Make This Year An Opportune Time to Appeal Yours

Do you or your company own real property in Kansas? If so, then challenging your property's tax valuation is more appealing than ever, thanks to the 2014 Kansas Legislature. ...more

Weekly Update from the SC State House - June 2014: The House confirmed a Statewide Appointment to the TEC Board and the Senate...

Details from Each Chamber: HOUSE - The House entered the final week of the legislative session with a number of things left on the Calendar. Wednesday, after confirming a Statewide Appointment to the TEC Board,...more

Repair Service or Manufacturing? Tax Court finds that grinding and calibrating work rolls used by Mills was manufacturing...

Indiana allows an exemption from sales and use tax for items directly used or consumed in the direct production of tangible personal property. The Indiana Tax Court last month concluded that a Taxpayer’s grinding and...more

Weekly Update from the NC State House - June 2014: After giving its final approval to their version of the state budget just after...

Conflicting Budgets - After giving its final approval to their version of the state budget just after midnight Saturday morning, the Senate took a long weekend, not returning to Raleigh until Wednesday. The budget...more

Must Domiciliary State And Local Taxes Provide A Credit For Taxes Imposed By Other Jurisdiction?

Many states and local jurisdictions impose income taxes on all of the income of their residents. Some of this income may be from sources outside of the state or locality, and thus the source of income jurisdiction may also...more

Driving Change: New N.Y. Law Targets Worker Misclassification

New legislation that went into effect April 10 is intended to curtail misclassification of transportation industry workers as independent contractors instead of employees. The Commercial Goods Transportation Industry Fair...more

PA Tax Law News - Spring 2014

In This Issue: - OUCH! Do PA Revenue Shortfalls Foretell PA Tax Increases? - County Property Assessment Appeals Deadlines Approaching! - McNees Attorneys Goodman and Varner Author 2014 Edition of Assessment Law...more

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