On July 4, 2018, Maine passed a law to extend the state’s Pine Tree Development Zone (PTDZ) program for three years. ...more
The Supreme Court issued its decision in South Dakota v. Wayfair on June 21, 2018, granting states greater power to require out-of-state sellers to collect sales tax, and thus dramatically affecting the obligations of many...more
6/22/2018
/ Appeals ,
Commerce Clause ,
Constitutional Challenges ,
Internet Retailers ,
Interstate Commerce ,
Out-of-State Companies ,
Physical Presence Test ,
Quill ,
Reversal ,
Sales & Use Tax ,
SCOTUS ,
South Dakota v. Wayfair ,
Substantial Nexus ,
Tax Planning
Maine recently passed L.D. 1479, An Act To Modernize and Improve Maine’s Property Tax System, which implements certain changes to the state’s property tax assessment, review, and appeals processes. ...more
On Thursday, March 1, Alec Porteous, the Commissioner of the Maine Department of Administrative and Financial Services, and Dr. Michael Allen, Associate Commissioner for Tax Policy for the Maine Department of Administrative...more
3/9/2018
/ Governor LePage ,
Legislative Agendas ,
Local Taxes ,
New Legislation ,
Proposed Legislation ,
State and Local Government ,
State Taxes ,
Tax Code ,
Tax Cuts and Jobs Act ,
Tax Exemptions ,
Tax Rates ,
Tax Reform ,
Trump Administration
In a well-reasoned decision, Maine Superior Court Justice Michaela Murphy refused to grant the State Tax Assessor’s motion to compel deposition testimony relating to the taxpayer’s tax accrual (FIN 48) work papers and related...more
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
Three business-friendly tax bills have become law in New Hampshire. Each bill will result in tax reductions for those able to take advantage of them.
The New Hampshire Business Profits Tax generally “piggybacks” on the...more
Motor Vehicle Use Tax is Constitutional -
Regency Transportation, Inc. v. Commissioner of Revenue -
MA Supreme Judicial Court No. SJC-11873 (January 6, 2016) -
The Massachusetts Supreme Judicial Court has held...more
Owners of commercial, residential or investment property in Rhode Island who wish to challenge their property tax assessment(s) are reminded that significant deadlines are approaching that require immediate attention. The...more
After lengthy negotiations between legislators and Governor Maggie Hassan, New Hampshire enacted significant tax changes, including a cut to business tax rates, an increase in the research and development tax credit, and the...more
The Maine Legislature ended its tumultuous session on July 16, 2015. After an advisory opinion by the Maine Supreme Court, we now know which bills actually became law. As usual, a number of significant tax issues were...more
8/24/2015
/ Cable Television Providers ,
Estate Tax ,
Governor LePage ,
Homestead Exemption ,
Hospice ,
Income Taxes ,
Internal Revenue Code (IRC) ,
Property Tax ,
Sales Tax ,
Special Needs Adults ,
Tax Exemptions ,
Tax Rates ,
Telecommunications
Hoping to avoid a potential government shutdown, this week the Legislature passed a biennial budget that once again makes significant tax changes, but stops well short of the major tax reform desired by many legislators. The...more
6/19/2015
/ Estate Tax ,
Government Shutdown ,
Income Taxes ,
Investment Tax Credits ,
Local Taxes ,
Pensions ,
Property Tax ,
Sales Tax ,
State Budgets ,
State Taxes ,
Tax Deductions ,
Threshold Requirements ,
Veto Rights
Beginning March 16, 2015, the Massachusetts Department of Revenue is offering an aptly described “limited” amnesty program for taxpayers with certain tax liabilities. Technical Information Release 15-2....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
The 2nd Regular Session of the 126th Legislature has adjourned and as usual the Taxation Committee had a number of issues to address. However, unlike last session, the issues tended to be narrow and targeted, as opposed to...more
The Supplemental Budget just released by the Legislature (LD 1843), if passed as written, may hurt Pine Tree Zone Business as well as businesses that engage in a substantial amount of research and development in Maine....more
Maine legislators have introduced legislation (LD 1120) to “close offshore tax loopholes.” The U.S. Public Interest Research Group’s report, "Closing the Billion Dollar Loophole," estimates that Maine could save $14 million...more
Massachusetts Tax Alert -
This summer we alerted you that Massachusetts had broadened its sales tax to apply to certain computer and software services. The so-called “tech tax” generated substantial criticism,...more
Massachusetts Tax Alert -
The transportation finance bill recently passed by the Massachusetts Legislature contains a number of significant tax changes....more
Averting a potential government shutdown, the Legislature voted to override Governor LePage’s veto of the biennial budget....more
A bipartisan group of 11 legislators have proposed an overhaul of Maine’s tax system, including major changes to the individual and corporate income tax, property tax, sales tax, and estate tax. ...more
In a case watched closely by Maine’s non-profit organizations, the Maine Supreme Judicial Court has held that Hebron Academy, a private secondary school, was exempt from property tax on its various school buildings. The...more