The Alabama Tax Tribunal held the taxpayers’ wholesale sales of fuel that entered and exited the state via the Colonial Pipeline were subject to the state’s wholesale oil license fee. The sales in question were made to...more
In the waning hours of the 2019 session, the Washington Legislature narrowly passed SB 5993, which increases the tax on petroleum that primarily funds the state’s contaminated site cleanup program, protects the funds from...more
The Oregon Department of Revenue is considering rulemaking that would affect whether sales to a “contracted point of delivery” in Oregon are taxed by Oregon vs. another state. “Public utilities” would continue to measure...more
With all of the natural gas mining activity in Pennsylvania, the Department of Revenue has issued various guidance on what machinery, equipment and supplies falls within the "mining" exemption under Pennsylvania's sales and...more
An Alabama circuit court recently held that a taxpayer’s method of calculating a refund under Alabama’s wholesale oil license tax was reasonable, affirming Chief Administrative Law Judge Bill Thompson’s extensive 2009 ruling....more