The Oregon Department of Revenue (“DOR”) will be holding an administrative rules hearing on November 24, 2020, from 9:00 a.m. to 11:00 a.m. This hearing will cover over two dozen administrative rules, including two Oregon...more
On October 26, 2020, the Oregon Department of Revenue (“DOR”) released two anticipated Oregon Corporate Activity Tax (“CAT”) draft rules: OAR 150-317-1310 (Estimated Tax Payments: Delinquent or Underestimated Payment or Both,...more
On June 23, 2020, the Oregon Department of Revenue (“DOR”) held its scheduled call-in hearing for its second batch of permanent rules. During that meeting, the DOR heard public comments regarding the following four Oregon...more
The South Carolina Department of Revenue (SCDOR or DOR) recently issued a draft of long-awaiting guidance overhauling DOR’s administrative practices concerning disputed tax audits, refunds, license revocations, and other...more
The South Carolina Department of Revenue (DOR) has issued a proposed Revenue Ruling which will have a significant impact on South Carolina tobacco retailers, if finalized in its present form. The proposed Revenue Ruling, to...more
The Policy Division of the South Carolina Department of Revenue has issued a draft revenue ruling addressing retailers without a physical presence in South Carolina. Comments on the draft ruling are due by August 27, 2018,...more
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
In response to public comments issued on September 8, 2017 that won’t be published in the Massachusetts Register until September 22, 2017, the Massachusetts Department of Revenue (“DOR”) will require online vendors to collect...more