News & Analysis as of

State Taxes

Maine to Require Collection of Sales and Use Tax from Remote Sellers

by Pierce Atwood LLP on

The state of Maine has waded into uncharted territory with the passage of a law that requires out-of-state sellers to collect Maine sales and use tax on their sales into Maine even if they do not have a physical presence in...more

Minnesota Legislative Update: From the Capitol to the Courtroom

by Faegre Baker Daniels on

Following the adjournment of the 2017 regular session and a short special session, the Legislature passed and presented to Governor Dayton a comprehensive and balanced budget for fiscal years 2018 and 2019, including nine...more

California Tax Board Reform Bill Approved Yesterday as Part of the State Budget

by Reed Smith on

Yesterday, June 15, the California Legislature approved Assembly Bill 102 (A.B. 102), a bill that drastically overhauls the role of the State Board of Equalization (BOE) as a tax administrator, and as the highest...more

Alabama Tax Legislative Summary: 2017 Regular Session -- Some Unofficial Predictions For Upcoming Session(s)

The Alabama Legislature adjourned late Friday, May 19, with several tax bills crossing the finish line during the final week (and many on the last day). Both the Education Trust Fund and General Fund budgets were passed by...more

Virginia Imposes Fees for Requests for Certain Actions by the Departments

by Williams Mullen on

Starting July 1, 2017, taxpayers that request an “Offer in Compromise with respect to doubtful collectability under Sec. 58.1-15, a Ruling Letter from the Commissioner under Sec. 58.1-203, a local tax advisory opinion under...more

Unfair Apportionment: Consider the Alternatives

by Morrison & Foerster LLP on

When must state apportionment be fair? Always. If a state’s normal apportionment formula is operating unfairly with respect to your company, you need to consider the alternatives. The United States Supreme Court has...more

Spotlight on Alabama: New Law Extends Creditor Protections for Certain Retirement Account Assets in Alabama

by Baker Donelson on

On May 18, Governor Kay Ivey signed Act 2017-317 (the "Act") into law. The Act amends the provisions of the Alabama Uniform Trust Code, which provide creditor protection for various types of tax-preferred retirement accounts...more

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

by Faegre Baker Daniels on

On May 30, three days following the adjournment of the 2017 First Special Session, Governor Mark Dayton signed all budget bills, the tax bill and a bonding bill to conclude the work of the 2017 Minnesota Legislature —...more

Finishing SALT: InsideSALT’s Monthly Recap

by McDermott Will & Emery on

May 16, 2017: Illinois Department of Revenue Affirms Cloud-Based Services Not Taxable - In two recent General Information Letters (GILs), the Illinois Department of Revenue (Department) reaffirmed that computer software...more

Minnesota Legislature Sends Bill to Governor to Require “Marketplace Providers” to Collect Sales and Use Tax

by Reed Smith on

The Minnesota Legislature passed HF1 to impose sales and use tax collection obligations on “marketplace providers”–defined broadly to capture online websites that facilitate sales of tangible personal property from retailers...more

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

by Faegre Baker Daniels on

The Legislature adjourned the Special Session early the morning of Friday, May 26, after adopting spending bills, a tax bill and a bonding bill. Governor Mark Dayton and Republican legislative leaders spent the final...more

FRANCHISOR 101: State Taxes on Franchise Fees

by Lewitt Hackman on

Franchisors collect weekly or monthly "franchise fees." In many cases, fees are for particular services, such as marketing assistance or IT support. In franchising, the parties may be in any number of different states: for...more

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

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