News & Analysis as of

Department of Revenue

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

Taxation/Valuation of Solar Panels: Arizona Court Addresses Assessment Issues

The Supreme Court of Arizona addressed in a March 16th opinion whether the Arizona Department of Revenue (“ADOR”) or County assessors are authorized to value solar panels owned by taxpayers and leased to residential and...more

Illinois Confirms Treatment of Deemed Repatriated Foreign Earnings Provisions

by McDermott Will & Emery on

On Wednesday, the Illinois Department of Revenue (Department) issued additional guidance concerning its treatment of the new deemed repatriated foreign earnings provisions found in Internal Revenue Code Section 965, enacted...more

Colorado Department Of Revenue Shocks Taxpayer Community By Rescinding All Prior Revenue Bulletins And Policy Positions

by Akerman - SALT Insights on

The Colorado Department of Revenue, to the surprise of many, announced that effective as of February 28, 2018, it was rescinding all prior Revenue Bulletins and Policy Positions previously published by the Department. In...more

Virginia Supreme Court Confirms that the Department’s Interpretation is Entitled to No Weight

by Morrison & Foerster LLP on

The Virginia Supreme Court granted the Company’s petition for rehearing and confirmed that the Department of Revenue’s interpretations that are not contained in regulations are entitled to no weight. ...more

Spotlight on Alabama: 2018 Tax Amnesty Program

by Baker Donelson on

On March 6, 2018, Alabama Governor Kay Ivey signed House Bill 137 (the "Act") into law, establishing a tax delinquency amnesty program for 2018. The Amnesty Program will be in effect beginning on July 1, 2018 and ending on...more

Illinois Weighs In on Federal Tax Reform

by Morgan Lewis on

The Illinois Department of Revenue has published guidance on the impact of federal tax reform on Illinois taxpayers, including with respect to the repatriation transition tax, prepaid property tax, and small business...more

Where’s My Money? Oregon Sales Tax Refunds

In our last installment, we discussed the reasons why Oregon’s cannabis sales tax should not apply to cannabis seeds. So what do you do if you believe that a retailer wrongfully charged you sales tax on seeds or any other...more

State Crackdown On “Zappers” Continues: Washington State AG Files $5.6 Million Criminal Tax Case Against Restauranteur

by Fox Rothschild LLP on

Calling it the largest sales suppression software case in state history, Washington State Attorney General Bob Ferguson announced the filing of criminal charges last week against the owner of six restaurants for allegedly...more

The Price Is Wrong: Oregon Wrongfully Asserts Cannabis Sales Tax Applies to Seeds

The Oregon Department of Revenue (ODOR) recently issued a permanent administrative rule relating to the retail sales tax imposed on certain marijuana items. OAR 150-475-2100. The rule itself provides guidance to retailers on...more

Pennsylvania Department of Revenue Delays Implementation of New Non-Employee Withholding Requirements

by Ballard Spahr LLP on

After hearing from taxpayers about the significant burden of complying with new Pennsylvania rules requiring personal income tax (PIT) withholding from non-resident service providers who receive IRS Forms 1099-MISC, the...more

The Tax Credit is Live: Pennsylvania Now Accepting Brewery Applications for Capital Excise Tax Credits

The time has finally come! After a long wait, the Pennsylvania Department of Revenue has released the application form for Pennsylvania breweries to apply for Capital Excise Tax Credits. Expired since 2008, the Malt...more

Choices for Illinois Taxpayers in Implementing the 2017 Income Tax Rate Increase

by McDermott Will & Emery on

Last year, Illinois enacted a mid-year income tax rate increase. Effective July 1, 2017, Illinois increased the income tax rate for individuals, trusts and estates from 3.75 percent to 4.95 percent, and for corporations from...more

State-Legal Marijuana Sales In Colorado Reach $1.51 Billion In 2017

by Husch Blackwell LLP on

The state’s marijuana shops raked in $1.51 billion sales of medical and recreational flower, edibles and concentrate products during 2017, according to Colorado Department of Revenue data released last Friday. Adult-use sales...more

Pennsylvania Imposes New Withholding and Reporting Requirements on Compensatory Payments to Non-Resident Directors

Pennsylvania businesses are now required to withhold and report on compensatory payments to non-employee Directors who do not reside in Pennsylvania (Non-Resident Directors). These changes went into effect on January 1, 2018....more

Pa. Announces Decoupling From Federal Expensing for Corporate Net Income Tax, No Depreciation Allowed for Expensed Property

by Ballard Spahr LLP on

The Pennsylvania Department of Revenue (the Department) announced in Corporation Tax Bulletin 2017-02 that taxpayers subject to corporate net income tax (CNIT) must add back all bonus depreciation when calculating CNIT...more

Pennsylvania To Begin Issuing Penalty Assessments To Taxpayers Who Ignored 2017 Amnesty Program

by Fox Rothschild LLP on

The Pennsylvania Department of Revenue this week will start mailing “non-participation penalty assessments” to delinquent taxpayers who failed to participate in the 2017 Tax Amnesty program, Revenue Secretary Dan Hassell...more

Connecticut Department of Revenue Services Issues Additional Guidance on the New Mandatory Income Tax Withholding Requirements for...

by Robinson & Cole LLP on

On December 7, 2017, the Connecticut Department of Revenue Services (DRS) issued additional guidance regarding the new statutory withholding requirements for certain payors of pension and annuity payments set to take effect...more

The South Carolina Deed Recording Fee and New South Carolina Department of Revenue Guidance

by McNair Law Firm, P.A. on

South Carolina assesses a recording fee on deeds to real property. The South Carolina deed recording fee is imposed for “the privilege of recording a deed,” and is based on the transfer of real property from one person or...more

Making a Difference: Public Comment on Oregon Proposed Rulemaking

Most government agencies rely on an informal rulemaking process when drafting and finalizing rules interpreting the law. This process generally requires the appropriate government agency to notify the public of the proposed...more

Why Did My Property Tax Bill Go Up?

by Tonkon Torp LLP on

Property taxes have skyrocketed for many Oregonians this year – with some taxpayers experiencing double digit percentage increases over the year before and average increases in the Metro area of 11 % (Multnomah), 6.5 %...more

Massachusetts High Court Hears Oral Argument on Consumer’s Standing to Recover Sales or Use Tax

An attorney representing a Massachusetts consumer (“Dedham Health”) argued this week that the Massachusetts Department of Revenue (DOR) must abate and refund the sales tax and/or use tax that the seller collected from Dedham...more

Brewery Keg Purchases Exempt from Sales Tax

On October 30, 2017, Act 43 of 2017 (“Act”), which was introduced to the House Committee on Finance on February 17, 2017, was signed into law by Governor Wolf. The Act is effective immediately and has many changes to the...more

Colorado Court of Appeals Rules Out-of-State Holding Company Cannot Be Forcibly Included in a Colorado Combined Return

by Morrison & Foerster LLP on

The Colorado Court of Appeals, affirming a decision of the Denver District Court, has held that the Colorado Department of Revenue cannot forcibly combine a corporation’s subsidiary, a holding company that derived its income...more

Massachusetts ‘Cookie’ Nexus Regulation Challenged... in Virginia Circuit Court

by Reed Smith on

On October 24, Crutchfield Corporation filed a declaratory judgment action challenging the Massachusetts Department of Revenue’s “cookie” nexus regulation. The action asserts that the regulation violates the Commerce Clause...more

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