5 Key Takeaways | Salt Update: Navigating the Complex Landscape of Sales and Use Tax Sourcing
Building Your Future at Holland & Knight: Jennifer Karpchuk's Move to Grow the State and Local Tax Practice
5 Key Takeaways | State Tax Litigation
5 Key Takeaways | National State Tax Cases, Issues, and Policy Matters to Watch
5 Key Takeaways | State Sales Tax in 2024: What Every Retailer Needs to Know
Williams Mullen's Comeback Plan: Part I – State & Local Tax (SALT) Compliance During COVID-19: What to Do When You’re Behind
Videocast: SALT Scoreboard – 2019 year in review
Podcast: State Taxation of Digital Health Products
Podcast: South Dakota v. Wayfair
State and Local Taxation: Headline News and Trends (CPE/CLE)
Polsinelli Podcast - Public Policy Issues in 2013
Are you searching for proven California sales and use tax audit representation? Have you received notification of a California sales and use tax audit by the California Department of Tax and Fee Administration (CDTFA)?...more
Kilpatrick’s Jordan Goodman recently presented on the topic of “Apportioning and Situsing for Multistate Direct and Indirect Taxes.” Jordan provides the following key takeaways...more
Welcome to the January 2026 edition of The BR State + Local Tax Spotlight. We know the importance of remaining up-to-date on State + Local Tax developments, which appear often and across numerous jurisdictions. ...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
Chicago SALT Partners David Hughes and Jordan Goodman recently provided a SALT update during their webinar on “Navigating the Complex Landscape of Sales and Use Tax Sourcing” with AGN International. This webinar offered a...more
State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. In this newsletter edition, we briefly summarize selected state and local tax (SALT)...more
Investment in data centers continues to increase significantly as the country builds out infrastructure to accommodate the digital economy and growth of artificial intelligence. Many states, including Texas, have now...more
State procedures for obtaining refunds of sales tax can be difficult to navigate for both purchasers and sellers. A recent decision of the Alabama Tax Tribunal involving the statute of limitations for refunds reasonably...more
In 2018, the Alabama Legislature passed Alabama Act 2018-180, which changed the procedure for consumers petitioning for refunds of Utility Gross Receipts Tax (UGRT), sales or use tax, or transient occupancy tax. Prior to Act...more
The nation recently slid past Black Friday and now is bounding through the busy holiday retail season. Retailers should be preparing for a unique challenge that awaits in the New Year. The federal government shifted U.S....more
There is a particular type of sales pitch that shows up in inboxes when a market matures. One that promises growth without friction, national reach without regulatory headaches, and new customers without any need to rethink...more
As we near the end of year, Kilpatrick’s Samantha Breslow and Kylan Memminger recently presented on “State and Local Tax Judicial and Legislative Trends: 2025 Year in Review.”...more
A recent property tax decision from the Connecticut Appellate Court, McHenry Solar, LLC v. Town of Hampton, Conn. App. Ct., Dkt. No. AC 47636, 09/23/2025, may also have sales tax implications. In McHenry, the taxpayer sought...more
Customers booking accommodations through Airbnb pay two charges, a “Nightly Rental Charge,” which is paid to the property owner, and a “Guest Fee,” which is retained by Airbnb. Airbnb recently sued the Colorado Department of...more
This Freeman Law Insights blog provides general legal information (not legal advice) about Texas sales tax on horse boarding and related sales and options that a collector of sales tax may take to rectify the collection of...more
Effective October 1, 2025, the state of Florida no longer requires sales tax or discretionary sales surtax on commercial lease payments. This landmark change eliminates a longstanding tax burden and can help streamline...more
In the first article of this two-part series, we examined the importance of virtual presence in establishing substantial nexus under the commerce clause. Originally Published in Tax Notes on August 2025....more
The governor of Puerto Rico, Jenniffer González Colón, signed into law various tax bills that were approved in the legislative session ending on June 30, 2025. These bills primarily amend the Puerto Rico Internal Revenue Code...more
The Indiana Department of Revenue issued administrative guidance determining that artificial intelligence (AI) chatbot services are not subject to Indiana sales and use tax. This ruling provides clarity for companies offering...more
State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. ln this newsletter edition, we will briefly summarize selected state and local tax (SALT)...more
Pipes and valves four inches in diameter or larger are nontaxable if they are used to transport oil, natural gas, artificial gas, water or coal slurry. The deduction also includes compressor units, regulators, machinery and...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
The California Department of Tax & Fee Administration has proposed changes to simplify determining when tangible personal property has been transferred for sales tax calculations....more
State and Local Tax (SALT) Team Co-Chair Jennifer Karpchuk shares why she joined Holland & Knight and what she sought in a lateral move: a large platform and a collaborative culture. She notes the firm offers extensive...more