The Michigan Department of Treasury (Department) issued a Notice announcing that it will no longer impose sales or use tax on certain prewritten computer software accessed electronically and associated online services. The...more
The Michigan Supreme Court held that an electric utility’s transmission and distribution equipment used for both taxable and exempt purposes qualifies for a partial sales and use tax exemption. See Detroit Edison Co. v. Dept....more
A day after issuing its decision in Direct Marketing Ass’n v. Brohl, the U.S. Supreme Court decided Alabama Department of Revenue v. CSX Transportation, Inc. The Court held that a rail carrier can show discrimination under...more
In this issue:
- California Court of Appeal: No Man May Profit From His Own Wrongdoing in a Court of Justice
- The (True) Object of My Affection: A Nontaxable Stock Screening Service
- Alternate Universe...more
5/1/2013
/ Apportionment ,
Bundling Rules ,
Dividends ,
Equal Protection ,
Equity Compensation ,
Foreclosure ,
Income Taxes ,
Net Investment Income ,
Partnerships ,
Premises Liability ,
Refunds ,
Sales & Use Tax ,
Stocks ,
Voluntary Disclosure Agreement
Originally published in State Tax Notes.
Many states have created special treatment for manufacturers, including tax exemptions, credits, and special income tax apportionment rules. In this edition of A Pinch of SALT, we...more
2/15/2013
/ Apportionment ,
Business Taxes ,
Income Taxes ,
Manufacturers ,
NAICS ,
Occupancy Tax ,
Property Tax ,
Sales & Use Tax ,
State Taxes ,
Tangible Property ,
Tax Credits ,
Tax Incentives