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Department of Revenue

Bradley Arant Boult Cummings LLP

Summary of Newly Released ADOR Analysis of Federal Tax Reform's Impact on Alabama Income Tax Laws - SALT Alert: Alabama Edition

On July 31, the Alabama Department of Revenue (ADOR) released its long-awaited “Analysis of Federal Tax Law Revisions on the State of Alabama,” a comprehensive review of the changes brought about by the Tax Cuts and Jobs Act...more

Norris McLaughlin & Marcus, P.A.

Pennsylvania’s Sales Tax Money Grab on Breweries

According to a 2016 study conducted by the Brewer’s Association, Pennsylvania’s craft brewing industry ranks 2nd in the United States for economic impact, coming in at approximately $5.8 billion, ahead of Texas ($4.5 billion)...more

Smith Anderson

Remote Sellers Face Deadline for North Carolina Sales Tax Compliance: North Carolina Responds to Wayfair

by Smith Anderson on

On August 7, 2018, the North Carolina Department of Revenue issued a Directive (SD-18-6) requiring remote sellers to begin collecting North Carolina sales tax on sales of goods and services to North Carolina customers. The...more

McNees Wallace & Nurick LLC

PA DOR Issues Sales Tax Guidance for Malt or Brewed Beverage Manufacturers

On July 27, 2018, the Pennsylvania Department of Revenue (“Department”) issued Tax Bulletin – Sales and Use Tax 2018-02 regarding taxpayers engaged in the manufacture and sale of malt or brewed beverages. The Bulletin is...more

Foley & Lardner LLP

Can an Out-of-the-Money Junior Creditor Share in a Free-and-Clear Bankruptcy Sale?

by Foley & Lardner LLP on

On July 9, 2018, the U.S. Court of Appeals for the Seventh Circuit issued an important opinion raising the possibility that out-of-the-money junior creditors might be entitled to share in the proceeds of a free-and-clear...more

Davis Brown Law Firm

New Information RE: WET Itemization and Billing for Manufactured Housing Communities

by Davis Brown Law Firm on

A few weeks ago, we provided various details on Iowa’s new Water Excise Tax (WET) that became effective on July 1, 2018. Herein, we have new information to provide based upon our most recent discussions with the Iowa...more

McNair Law Firm, P.A.

South Carolina Department of Revenue Issues Draft Guidance for New Manufacturer Property Tax Valuation Discount

by McNair Law Firm, P.A. on

South Carolina has some of the highest business property taxes in the Southeast, particularly for manufacturers. Property for manufacturers is taxed at: (1) the fair market value of land and buildings, and the depreciated...more

McNair Law Firm, P.A.

South Carolina Department of Revenue Provides Guidance on Differences Between State Sales and Use Taxes

by McNair Law Firm, P.A. on

South Carolina imposes a sales tax on the retail sale of tangible personal property in the state. South Carolina also charges a separate and related “use tax” on retail purchases of tangible personal property outside of South...more

McNair Law Firm, P.A.

South Carolina Announces that Remote Sellers Must Prepare to Collect South Carolina Sales Tax

by McNair Law Firm, P.A. on

Following the Supreme Court’s landmark decision in South Dakota v. Wayfair, Inc., the Director of the South Carolina Department of Revenue, Hartley Powell, announced that SCDOR will begin requiring remote sellers to collect...more

Murtha Cullina

Connecticut Department of Revenue Services Issues Further Guidance on Connecticut Pass-Through Entity Tax

by Murtha Cullina on

This Client Alert updates a previous Murtha Cullina LLP Client Alert titled “Legislative Changes to Connecticut Income Tax” (from May 16, 2018). The previous Client Alert explained that the Connecticut general assembly passed...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Keystone State Targets the Gig Economy: Pennsylvania’s New Nonemployee Withholding and Reporting Requirements

On October 30, 2017, Governor Tom Wolf of Pennsylvania signed into law Act 43 of 2017. This new law provides that beginning July 1, 2018, Pennsylvania businesses that pay at least $5,000 in Pennsylvania-source nonemployee...more

Dickinson, Mackaman, Tyler & Hagen, P.C.

Let’s Get Serious About Ending the Double Dip

I previously wrote about the double dip in sales tax in a light-hearted blog comparing George Costanza and the Iowa Department of Revenue’s habit of double dipping. However, as the Department’s audit activity has increased...more

Sullivan & Worcester

Governor Baker Proposes Tax Changes to Address Federal Reform, Wayfair Case

by Sullivan & Worcester on

In a supplemental appropriations bill for FY 2018, Governor Charlie Baker has proposed amendments to Massachusetts tax law that would deal with the two "hottest" issues on the state and local tax front nationally in the...more

Morrison & Foerster LLP

Pennsylvania Sales Factor: All Sourcing Leads to Market-Based?

by Morrison & Foerster LLP on

The Pennsylvania Department of Revenue (the “Department”) has been taking aggressive positions to source sales of services to Pennsylvania for corporate tax purposes. For tax years beginning on or prior to December 31, 2013,...more

Bradley Arant Boult Cummings LLP

Remember June 30 Deadline for Filing Moody Refund Claims - State & Local Tax Alert: Alabama Edition

As previously reported, during the recent legislative session the Alabama Legislature finally resolved the so-called “Moody Issue,” named after the taxpayer victory in Moody v. Alabama Department of Revenue, regarding the...more

Akerman - SALT Insights

Alabama Tax Amnesty – Catching The Wave Or Sliding In Before The Doors Close?

by Akerman - SALT Insights on

Limited tax amnesty programs gain popularity every few years and this is one of those years. The Alabama legislature has joined the growing list of states providing amnesty programs for taxpayers with unreported tax...more

Davis Brown Law Firm

Understanding Iowa's New Internet Sales Tax

by Davis Brown Law Firm on

On May 30, 2018, Iowa’s Governor signed Senate File 2417. Among other things, it applies Iowa’s 7% sales tax to sales over the internet in Iowa....more

SmithAmundsen LLC

Navigating Withdrawal Procedures In Multiple Jurisdictions

by SmithAmundsen LLC on

If a corporation or LLC stops doing business in a state in which it was registered to do business as a “foreign” company, just walking away does not end its responsibilities in that state. State statutes apply different terms...more

Hodgson Russ LLP

Amazon to Release Third-Party Seller Data to New York State Tax Department

by Hodgson Russ LLP on

On May 15, 2018, Amazon Services, which assists third parties selling their products through the online Amazon Marketplace, sent an email notifying third-party sellers that “Amazon has received a valid and binding legal...more

McNair Law Firm, P.A.

South Carolina Court Rules that Separately-Stated Service Charges are not Subject to Sales Tax

by McNair Law Firm, P.A. on

In an important decision, the South Carolina Administrative Law Court (ALC) recently ruled that a bartending service was not liable for sales tax on separately-stated service charges. See A Southern Bartender v. South...more

McNair Law Firm, P.A.

South Carolina Tax Litigation Update: First Quarter 2018

by McNair Law Firm, P.A. on

There were several notable state tax opinions issued by the South Carolina Administrative Law Court, Court of Appeals, and Supreme Court in the 1st quarter of 2018. A number of tax cases are also pending before the Court of...more

McNair Law Firm, P.A.

Appealing A South Carolina State Tax Case: Payment Or Bond?

by McNair Law Firm, P.A. on

Taxpayers who disagree with a proposed tax assessment issued by the South Carolina Department of Revenue (SCDOR or DOR) may or may not be able reach an agreement at the administrative level. When taxpayers and SCDOR cannot...more

Garvey Schubert Barer

Decoding the Tax Cuts and Jobs Act – Part X: Oregon Disconnects from IRC Section 199A

by Garvey Schubert Barer on

As we have been discussing these past several weeks, the Tax Cuts and Jobs Act (“TCJA”) drastically changed the Federal income tax landscape. The TCJA also triggered a sea of change in the income tax laws of states like...more

McNair Law Firm, P.A.

New South Carolina Bill Would Centralize Tax Lien Filings – A Good Start But Additional Changes Need to Be Made

by McNair Law Firm, P.A. on

On April 11, 2018, the South Carolina House of Representatives passed House Bill 3684, which will allow the South Carolina Department of Revenue (SCDOR or DOR) to centralize state tax lien filings. State tax lien filings are...more

McDermott Will & Emery

Oregon Bars Use of Three Factor Apportionment Formula

by McDermott Will & Emery on

In Health Net Inc. v. Dep’t of Revenue, Docket No. S063625 (Apr. 12, 2018), the Oregon Supreme Court rejected a business taxpayer’s constitutional challenges to a 1993 Oregon statute that eliminated the right to utilize a...more

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JD Supra Privacy Policy

Updated: May 25, 2018:

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Information for EU and Swiss Residents

JD Supra's principal place of business is in the United States. By subscribing to our website, you expressly consent to your information being processed in the United States.

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Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

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Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

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Access/Correct/Update/Delete Personal Information

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Changes in Our Privacy Policy

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Contacting JD Supra

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How We Use Cookies and Other Tracking Technologies

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Updates to This Policy

We may update this cookie policy and our Privacy Policy from time-to-time, particularly as technology changes. You can always check this page for the latest version. We may also notify you of changes to our privacy policy by email.

Contacting JD Supra

If you have any questions about how we use cookies and other tracking technologies, please contact us at: privacy@jdsupra.com.

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