News & Analysis as of

State Taxes Sales & Use Tax

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

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

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

The Re-emergence of Art Market Tax Investigations and the Domestic Freeport as a Tax Safe Haven

by K&L Gates LLP on

On May 12, 2006, Manhattan District Attorney (DA) Robert M. Morgenthau announced that L. Dennis Kozlowski, former CEO of Tyco International, would pay US$3.2 million to settle charges of avoiding sales tax on 12 paintings he...more

MoFo New York Tax Insights - Volume 7, Issue 11

by Morrison & Foerster LLP on

ALJ Permits Only Minimum Penalties for Failure to File Information Returns - A New York State Administrative Law Judge has rejected the maximum penalties imposed by the Department of Taxation and Finance on an...more

Taxation Law Section - 2016 Oklahoma Tax Legislation

by GableGotwals on

The Following is a summary of some of the changes in Oklahoma tax law enacted by the Oklahoma Legislature in 2016. Income Tax - Investment/New Jobs Credit, $25 Million Cap, 2016-2018 - The Income tax credit for...more

Pennsylvania Tax Developments - A Reed Smith Quarterly Update

by Reed Smith on

Is Pennsylvania bringing back its tax on “computer-related services”? Pennsylvania’s new “Netflix” tax (enacted as part of Act 84 of 2016) covers more than just digital downloads and streaming services. Effective August 1,...more

Pennsylvania’s 2016–2017 Revenue Budget Bill Includes Tax Amnesty and Extends Sales Tax to Digital Products

by Blank Rome LLP on

Action Item: A new Pennsylvania tax amnesty program is coming. It was enacted as part of the state’s 2016–2017 budget process. Taxpayers with unfiled state tax returns or returns that need to be amended will be able to pay...more

MTC Annual Meeting Update: MTC Approves Model Sales and Use Tax Nexus Statute

by Reed Smith on

The Multistate Tax Commission (“MTC”) held its Annual Commission Meeting on July 27, 2016. Of note, the MTC voted to adopt the Model Sales and Use Tax Nexus Statute. In addition, the Arm’s-Length Adjustment Service Committee...more

Sales Tax Nexus Roundup – Introducing Louisiana and Tennessee

by Alston & Bird on

We have been closely following the rapid rise of state laws and regulations imposing sales tax nexus or reporting requirements on out-of-state sellers with no physical presence in the state. In the wake of decisions by the...more

U.S. States Expand Efforts to Collect Taxes from Out-of-State Businesses

by Hodgson Russ LLP on

Twenty-four years ago, the U.S. Supreme Court announced in Quill v. North Dakota, 504 U.S. 298 (1992), that in order for a U.S. state to require an out-of-state business to collect and remit sales and use taxes on its sales...more

A State Nexus Study: Avoiding Imminent Audits by Revenue-Thirsty States

by Cole Schotz on

We are seeing a heavy uptick in audit activity for closely held businesses, particularly in the area of sales and use tax audits to generate much needed revenue to fund services, entitlement programs and to meet budget...more

South Carolina Department of Revenue Audits

by McNair Law Firm, P.A. on

The South Carolina Department of Revenue (SCDOR) administers the state’s tax laws. Like the IRS, SCDOR audits tax returns, but only certain returns subject to South Carolina tax, such as South Carolina income tax returns,...more

Here’s the Deal: Georgia Governor Signs Several Significant Tax Bills

Following the conclusion of Georgia’s 2016 legislative session, Governor Nathan Deal signed into law several tax bills touching on a wide range of tax matters, including sales and use taxes, property taxes, corporate income...more

New Louisiana Franchise Tax Law Attempts to Dispense with Nexus

by Baker Donelson on

Most of the backlash following the Louisiana Legislature's 2016 First Extraordinary Session (Session) seemed to focus on the additional one percent state sales and use tax and the suspension of numerous sales and use tax...more

Recent Connecticut Tax Law Developments

by Shipman & Goodwin LLP on

Coming off what was a relatively quiet year in 2014, the year 2015 was a tumultuous year for Connecticut tax law changes. The changes enacted during 2015 will impact virtually all taxpayers in the state (both individuals and...more

South Dakota: The Next Frontier of Sales Tax Nexus

by Reed Smith on

On April 29, 2016, a declaratory action was filed challenging the constitutionality of South Dakota’s sales and use tax economic nexus legislation, which took effect Sunday, May 1, 2016. In American Catalog Mailers...more

New State Sales Tax Provisions Attempt to Create Nexus for Out-of-State Sellers

by Faegre Baker Daniels on

Two states are challenging a longstanding constitutional principle established by the U.S. Supreme Court in Quill Corp. v. North Dakota, 504 U.S. 298 (1992), that only a seller with a physical presence in a state can be...more

Southeast State & Local Tax: Important Developments - March 2016

by Williams Mullen on

The Williams Mullen Southeast State and Local Tax (SESALT) team is pleased to provide you with a comprehensive recap of important tax developments around the Southeast....more

Supreme Judicial Court hears Oral Argument in Regency

by Reed Smith on

Today, the Massachusetts Supreme Judicial Court (“SJC”) heard oral argument in Regency Transportation v. Commonwealth, a case in which the taxpayer is challenging the Department of Revenue’s assessment of use tax on the full...more

MoFo New York Tax Insights - Volume 6, Issue 11

by Morrison & Foerster LLP on

Resident Is Not Subject to Use Tax on Yacht Briefly Docked in the State - In Matter of Michael Pellino, DTA No. 825869 (N.Y.S. Div. of Tax App., Oct. 1, 2015), a New York State Administrative Law Judge concluded that...more

Precedential Cloud Victory in Michigan Court of Appeals

by McDermott Will & Emery on

On October 27, 2015, a three-judge panel sitting for the Michigan Court of Appeals unanimously affirmed a lower court decision finding that the use of cloud-based services in Michigan is not subject to use tax in Auto-Owners...more

Know Your Nexus: Don’t Get Blindsided by State Tax Rules

by McNees Wallace & Nurick LLC on

If you do business with out-of-state customers, does your business have nexus with the states where those customers are located? If your answer is, “I don’t know what ‘nexus’ means,” you could be in for an unpleasant...more

2015 Nevada State Tax Developments

As a courtesy to our clients, Brownstein Hyatt Farber Schreck’s tax and government relations teams have compiled a summary of recent changes to Nevada tax laws. This summary includes information on recent legislative,...more

Access to Point of Presence Not Subject to Sales Tax: Pennsylvania Commonwealth Court

by Reed Smith on

In a unanimous decision, the Pennsylvania Commonwealth Court held that Level 3’s wholesale Internet access services were not subject to Pennsylvania sales and use tax. Reed Smith state tax lawyers argued the case for Level 3....more

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