Effective March 12, 2025, the Georgia Department of Revenue (“GADOR”) issued Policy Bulletin IT-2025-01 implementing various updates to its Mandatory Film Tax Credit Audit Program....more
As part of the annual meeting of the Alabama State Bar Tax Section held in Montgomery on August 16, representatives from the Alabama Department of Revenue (ALDOR) provided a helpful update on some key legislative and...more
The Massachusetts Department of Revenue (DOR) recently released Directive 23-1, which outlines the conditions for a de minimis exception where the Commissioner will not require a taxpayer to pay the use tax for rolling stock...more
As we noted in our previous SALT Alert, on October 1 the Alabama Department of Revenue (ADOR) quietly posted a notice on its website and shared it with media outlets that received little notoriety – at least initially. The...more
The South Carolina Department of Revenue (“DOR”, “SCDOR”, the “Department”) recently issued SC Information Letter #20-22 in which it released a series of helpful “Information Guides” concerning updated and specific...more
On July 13, 2020, the Massachusetts Department of Revenue issued Technical Information Release 20-9 to explain the impact of selected tax provisions of the CARES Act on Massachusetts taxation. Highlights of this guidance...more
New guidance from the Oregon Department of Revenue (the “DOR”) with respect to Oregon’s Corporate Activity Tax (“CAT”) was issued Wednesday, May 6th. Specifically, the DOR announced that: - Certain forgivable federal...more
Recently, the Massachusetts Department of Revenue (DOR) released guidance on how to report wages paid under the state Paid Family and Medical Leave Law (PFML) for employers’ fourth quarter 2019 PFML return. This guidance was...more
A dog will immediately respond to you when you call out. On the other hand, when you call out to a cat, the cat will take a message and promise to get back to you later. This is not the case with the Corporate Activity Tax...more
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
We previously reported to you that effective July 1, 2017, Massachusetts would require the collection of Massachusetts sales and use taxes by internet vendors that meet certain sales thresholds in Massachusetts pursuant to...more
On October 7, 2015, the Internal Revenue Service (IRS) issued SC-2015-71 to grant relief to taxpayers located in federal disaster areas of South Carolina....more