In Valente Solutions, LLC v. Department of Revenue, the Washington Court of Appeals addressed whether an information technology consulting firm was entitled to a refund of Washington business and occupation (“B&O”) taxes for...more
Summaries Released of Select Informal Conference Decisions: The Tennessee Department of Revenue (Department) recently posted certain selected informal conference summaries, which provide taxpayers with insight into how the...more
Like many states, Illinois provides an exemption to its Retailers Occupation Tax (sales tax) for machinery and equipment primarily used in a manufacturing operation. However, that exemption does not extend to machinery and...more
The Alabama Department of Revenue (“AL DOR”) published helpful guidance on January 28 regarding “recent updates to the United States Postal Service (“USPS”) procedures that may affect postmark dates on mailed tax returns,...more
New Update: Required Server Training Programs Approved Under New Law - The DOR has now approved server training programs under H.3430. These programs are available for registration at dor.sc.gov/abl-server-training....more
New Hampshire passed legislation this year to establish a one-time opportunity for taxpayers to pay all outstanding taxes and receive amnesty from penalties and one-half of the interest that has accrued since the tax was due....more
It’s not at all unusual to encounter the owner of a New York business who dreams about leaving the State. The reasons often given for the desired move include, among others, the cost of doing business in New York, the State’s...more
When a taxpayer succeeds on a refund claim they are often entitled to interest on such refund. Unfortunately, departments of revenue sometimes take unlawful steps to prevent taxpayers from recouping such amounts. A recent...more
The Massachusetts Department of Revenue (“MA DOR”) recently joined its counterparts in New York and New Jersey in formally promulgating regulatory amendments adopting aspects of the 2021 revised guidance approved by the...more
In a decision issued on October 23, 2025, the Alabama Tax Tribunal (the “Tribunal”) denied Alabama Chips, Inc.’s (“Alabama Chips”) refund claim for sales tax paid on certain heavy equipment. The case centered on whether...more
Effective January 1, 2025, Illinois’ Public Act 103-592 changed how the state taxes operating leases. Prior to this change, Illinois did not tax receipts from the lease of tangible personal property. Instead, lessors were...more
Across the country, states have been moving towards increased judicial oversight and reduced reliance on agency interpretations over the past few years either through court decisions, legislation, and even a ballot measure....more
As readers may recall, on July 4, 2025, President Trump signed into law the massive One Big Beautiful Bill Act (OBBBA) as Public Law 119-21, which made permanent many provisions of the Tax Cuts and Jobs Act of 2017. OBBBA...more
Attention to owners of real estate in the Commonwealth (and the title companies and other professionals who advise them), the Massachusetts Department of Revenue (the “DOR”) recently adopted a new “millionaire’s tax” via 830...more
Welcome, taxpayers and soon-to-be trick-or-treaters, to our annual Washington State October 31 reconciliation reminder....more
Maine currently conforms to the Internal Revenue Code in effect as of December 31, 2024. As a result, none of the numerous federal tax changes enacted in the One Big Beautiful Bill Act (OBBBA) have been incorporated in Maine...more
In BellSouth Telecommunications, LLC et al. v. Ala. DOR, Ala. Tax Tribunal, Dkt. No. S. 22-829-LP (Sep. 23, 2025), the Alabama Tax Tribunal upheld the Department of Revenue’s denial of a sales tax refund sought by a...more
Like many states, Minnesota uses a market-based approach for calculation of the corporate franchise tax apportionment, by sourcing sales of services to the state where the services are “received.” A recent decision by the...more
The Washington Department of Revenue (DOR) released an Interim Guidance Statement (IGS) on Advertising Services implementing Engrossed Substitute Senate Bill (ESSB) 5814 ahead of the October 1, 2025, effective date. In...more
In its 2025 regular and special sessions, the General Assembly made a number of changes to the statutes that affect Connecticut taxes. This newsletter summarizes Connecticut tax legislation enacted, court decisions rendered,...more
In an unusually taxpayer-friendly decision, a three judge panel of the Pennsylvania Commonwealth Court concluded that Section 406 of the Tax Reform Code of 1971 (the code), 72 P.S. § 7406, is an exception to the general...more
In one of the first pieces of administrative guidance addressing the sales tax treatment of generative artificial intelligence (AI) services, the Indiana Department of Revenue (DOR) recently issued a revenue ruling confirming...more
The legal landscape for family investment vehicles in Washington shifted dramatically after the Antio LLC v. Department of Revenue decision of the Washington Supreme Court. In Antio the taxpayers were a group of investment...more
At last week’s Washington State Tax Forum, the Washington Department of Revenue announced, in a presentation led by Ballard Spahr’s Aaron Johnson, that the Department is making significant and meaningful changes to its...more
Washington’s sales tax on advertising services takes effect October 1, 2025, and comes in two forms: a tax on digital automated services and a tax on retail sales of advertising services. Both impositions apply to digital...more