The Bloomberg BNA SALT Blog is a forum for practitioners and Bloomberg BNA editors to share ideas, raise issues, and network with colleagues about state and local tax topics. The ideas presented here are those of individuals and Bloomberg BNA bears no responsibility for the appropriateness or accuracy of the communications between group members.
October 4, 2013
State interest in a contentious, costly dispute pitting online travel companies (OTCs) like Expedia Inc. and Travelocity.com LP against cities, counties and states is likely to increase, following a...
October 3, 2013
by Rebecca Helmes
October marks the beginning of the U.S. Supreme Court’s new court calendar, and the Council On State Taxation (COST) wants New York’s Amazon ruling to be part of this year’s docket. ...
October 2, 2013
by Kathleen Caggiano
National Plug-In Day occurred on September 29th this year. The annual event is designed to encourage the use of electric cars, as well as plug-in hybrid vehicles, by drivers across the country....
October 1, 2013
by Melissa Fernley
The Council on State Taxation (COST) released their report “The Best and Worst of State Unclaimed Property Laws,” an updated version of the popular unclaimed property “scorecard” initially...
September 30, 2013
by Michael Kerman
Carhenge, the Number 2 “Wackiest Attraction” in America in 2009, behind only San Antonio’s toilet seat museum, recently had its educational exemption from property taxes upheld by the...
September 27, 2013
One of the most notable opinions from the U.S. Supreme Court this year was its decision in United States v. Windsor , No. 12-307 (June 26, 2013), which struck down section three of the Defense...
September 26, 2013
Under the current version of the proposed federal Market Place Fairness Act, before a state is granted the authority to require remote sellers to collect and remit sales and use taxes on sales...
September 25, 2013
Don’t let the prospect of basking in the warm glow of a solar energy credit force you out in the cold as a result of failing to understand a state’s qualification requirements. Eligibility for a...
September 23, 2013
Recently, the Tax Foundation released data about the migration of personal income between states. New York, California, Illinois, New Jersey, and Ohio had the greatest total loss of...
September 20, 2013
States have begun issuing individual income tax filing guidance for same-sex couples, Bloomberg BNA State Tax Law Editor Melissa Fernley writes in this week's issue of the Weekly State Tax Report ....
September 19, 2013
House Judiciary Committee Chairman Rep. Bob Goodlatte (R-Va.) released his priorities for remote sales tax legislation yesterday, and they don’t exactly match up with the Marketplace Fairness Act...
September 18, 2013
“When you grow tired of Maryland taxes squeezing every dime out of your business, think Texas,” the radio advertisement on Maryland radio stations suggests at regular intervals. The ad is part of...
September 17, 2013
by Christopher Young
In last Friday’s Weekly Round-Up (Sept. 13), we posed the question of whether a Colorado DOR blog post and a court ruling were related. By Monday, a spokesperson for the tax agency told Bloomberg...
September 16, 2013
Two recent property tax cases demonstrate that taxpayers must be aware of what they need to prove when challenging their property tax assessments. In the first case, Andersen v. Falmouth Board of...
September 13, 2013
Nine days after receiving a favorable ruling in federal court over the constitutionality of a Colorado law imposing reporting and notice requirements on out-of-state e-commerce and other vendors,...
September 11, 2013
Incentives Watch: States Auction Off Tax Credits to Raise Revenue States are increasingly turning to tax credit auctions to raise funds for various projects. Maryland, for example, was one of the...
September 9, 2013
by Steven Roll
Many believed that the stage was set for significant tax reform following the 2012 election, which saw a single party wrest control of both chambers of the legislature as well as the governor's...
September 6, 2013
Assuming the Marketplace Fairness Act is enacted, many companies may find themselves required to register and collect sales taxes in states where they have little tax experience, Michael Miller of...
September 4, 2013
Couples who marry in a state that recognizes same-sex marriage are now recognized as married for federal tax purposes regardless of their current state of residence, according to recent guidance...
Tax incentives have always been the subject of controversy, but now they are expected to become a topic of debate during the gubernatorial elections next year, reports a Bloomberg BNA Daily Tax...
August 30, 2013
Although Gillette may have immediately caused some concern about the Multistate Tax Compact, there has never been any doubt about the long term benefits being a member has for a state, Julie...
August 28, 2013
The race to space continues, but this time it’s for vessels carrying tourists to outer space. Space tourism is becoming increasingly popular as more people want to travel into the great unknown and...
August 26, 2013
B loomberg BNA has launched a major expansion of its state tax product offerings . At a time when state taxes continue to grow in complexity and importance, Bloomberg BNA has added must-have...
August 23, 2013
The varying patchwork of state standards for taxing trust income can result in unexpected liabilities for the unwary, a new special report by Bloomberg BNA finds. Some factors that the states use...
August 22, 2013
Taxpayers seemingly scored a victory on July 24, when the Cook County Circuit Court granted a preliminary injunction enjoining the enforcement of the county’s non-titled personal property use tax....
August 21, 2013
State tax credits are available for hiring certain employees, including individuals formerly imprisoned or “ex-offenders.” These tax credits are meant to encourage certain employers to hire...
August 20, 2013
State tax policies developed during the 2013 legislative session have resulted in a net $1.3 billion tax cut for taxpayers, according to a recent report by the National Conference of...
August 16, 2013
by Priya Nair
The National Conference of State Legislatures (NCSL), the principal advocacy organization for state legislators, unanimously approved a resolution calling on states to consider legislation that...
August 14, 2013
When one hears the word “brownfield,” most people think of contaminated sites that have little to no value and should be avoided. However, these sites are increasingly becoming locations for...
August 13, 2013
Members of the Multistate Tax Compact are falling like dominos . In March, South Dakota withdrew from the Compact. In April it was Utah. Minnesota left in May. Oregon left in June,...
August 12, 2013
Joe Huddleston, executive director of the Multistate Tax Commission, said recently that he hopes to have a concrete proposal for a joint transfer pricing audit program in time for the MTC's...
August 9, 2013
The idea of returning taxes to taxpayers is a growing trend, and some states are changing their refund procedures, issuing new policies and developing new electronic systems that track each...
August 8, 2013
The best things in life are free, goes the old refrain. That’s certainly true of love, joy, and laughter. But what about sales tax software provided to remote sellers courtesy of the ...
August 7, 2013
An increasing number of states are enacting tax incentives designed to allow certain students to enroll in private schools. Most of these incentives are targeted towards low-income students...
August 5, 2013
Delaware has long enjoyed its reputation as a business friendly state in which most businesses choose to incorporate. In fact, nearly half of all corporations are incorporate there, according to a...
August 2, 2013
In an effort to enforce tax codes, state tax agencies must battle against increasingly sophisticated tax avoidance schemes, flat budgets, outdated laws, and a chilly relationship with legislatures,...
July 31, 2013
Are film tax credits a waste of taxpayer dollars or an effective means of attracting a lucrative industry to a state? The reviews on film credits are mixed. While a Louisiana audit noted that it had...
July 30, 2013
As the largest American city to ever file for bankruptcy, all eyes will be on Detroit as the courts and the media dissect its fiscal policies. One such policy will be the city’s treatment of...
July 29, 2013
“The legal right of a taxpayer to decrease the amount of what otherwise would be his taxes, or altogether avoid them, by means which the law permits, cannot be doubted.” - Gregory v....
July 26, 2013
Numerous important developments in state tax law occurred over the past year, including apportionment, particularly with respect to the Multistate Tax Compact and nexus, Craig B. Fields and Ted W....
July 24, 2013
After the 2012 elections, there were 36 states in which the executive branch and both chambers of the legislature are controlled by the same party. Following the elections, the general consensus was...
BBNA subscribers can now stay connected to the Bloomberg BNA Tax and Accounting Center, any time and from anywhere with our new Tax Center App! This free app provides comprehensive, on-the-go...
July 23, 2013
The debate surrounding apportionment formulas is reaching a fever pitch as the California Supreme Court considers Gillette and the MTC reevaluates section IV of the Multistate Tax Compact, which...
July 22, 2013
Last week, the Michigan Court of Appeals upheld the Michigan Tax Tribunal’s denial of a charitable-institution property tax exemption to Telluride Association Inc., a nonprofit organization...
Tim Barfield, Executive Counsel at the Louisiana Department of Revenue, is not interested in setting policy through litigation. He is also not a fan of policy-setting litigation that doesn't get...
July 17, 2013
Questions have long lingered over the effectiveness of tax credits and incentives, but the states can’t seem to live without them. Rhode Island recently enacted legislation that provides for a...
July 16, 2013
Bitcoin, the rapidly growing electronic currency, caused the GAC to issue a report last week, urging the IRS to provide guidance on this new “ cryptocurrency .” There’s even less state...
July 15, 2013
A trust with a resident trustor person who created the trust) would, by itself, create sufficient nexus to subject a trust to an income-based tax or filing requirement in 62 percent of the...
July 12, 2013
Currently, taxpayers face a fair amount of complexity in deciding whether to make the Multistate Tax Compact election on a state tax return, Brian Murphy, Giles Sutton, Jamie C. Yesnowitz, Dale...
July 11, 2013
Your kids may have just finished school for the summer, but it’s time to start devising your back-to-school shopping plan. A break from sales taxes may come as a welcome respite for consumers...
July 10, 2013
Iowa has been busy enacting various agriculture-related tax incentives recently. In H.B. 599, the tax credit used to encourage the transfer of agricultural assets to qualified beginning farmers has...
July 8, 2013
All 50 states and the District of Columbia offer some form of property tax exemption for properties used for religious worship and education. While many aspects of these exemptions are common...
July 3, 2013
Although sometimes overlooked by taxpayers and tax professionals, the state tax consequences of an I.R.C. §382 ownership change, including whether any particular state requires apportionment of the...
July 1, 2013
Owning or leasing cars for sales representatives in California is an activity that is sufficient to trigger income tax nexus, the state's Franchise Tax Board said in the 2013 Bloomberg BNA...
June 28, 2013
The U.S. Supreme Court’s finding in United States v. Windsor that the Defense of Marriage Act (DOMA) was unconstitutional will affect tax returns that same-sex couples have...
June 27, 2013
Bloomberg BNA’s annual 2013 Survey of State Tax Departments highlighted the different approaches states take in determining affiliate nexus based on an out-of state corporation’s dealings with a...
June 26, 2013
Many states have been enacting new markets tax credits lately. This is particularly interesting in light of the fact that Congress is debating whether to make the federal new markets tax credit...
June 25, 2013
The Supreme Court is expected to release its ruling on United States v. Windsor and Hollingsworth v. Perry this Thursday morning. Awaiting the decision, Bloomberg BNA interviewed Nicole...
Two weeks ago, in Anheuser-Busch v. Michigan Dept. of Treas. (No. 11-85-MT), the Michigan Court of Claims ruled that multistate taxpayers are entitled to apportion their Michigan income under...
June 24, 2013
As the “cryptocurrency” bitcoin continues to grow—as of April, it was estimated that bitcoin was more valuable than the entire stocks of currency of 20 countries—concerns are also growing...
June 21, 2013
Contingent-fee audits may be popular in other states, but not in Colorado, John Vecchiarelli, Senior Director of Taxation at the Colorado Department of Revenue, told Walt Nagel, Don Griswold, and...
June 19, 2013
In this interview, Daniel Effron, a tax partner at accounting firm Marcum LLP in Philadelphia, discusses the pros and cons of New York Governor Andrew Cuomo’s proposed “NY tax-free program.” On...
June 18, 2013
The recent congressional hearings regarding Apple’s tax planning strategies highlighted some of the methods the company is using to reduce its federal tax burden. Last year, a story in the New York Times focused on the company’s strategy for avoiding taxes in California and several other states. http://www.nytimes.com/2012/04/29/business/apples-tax-strategy-aims-at-low-tax-states-and-nations.html?pagewanted=all
June 17, 2013
“We pay all the taxes we owe. Every single dollar,” Apple Chief Executive Officer Timothy Cook told the Senate Permanent Subcommittee on Investigations last month. “We don't depend on tax...
Accomplishing what to many observers is an impossible feat, taxpayers Gordon and Jennifer Cooke convinced the New York Division of Tax Appeals that they were domiciliaries of the Hamptons, despite...
June 13, 2013
It has been a busy legislative year for sales and use taxes, and it’s not over yet. The House Judiciary Committee has not put the Marketplace Fairness Act (MFA) on its hearing calendar. ...
June 12, 2013
Colorado’s Land Conservation Appreciation Week was June 3-9, 2013. Land conservation is of particular importance to Coloradans, and the state offers a tax credit designed to encourage the donation...
June 10, 2013
Credits and incentives related to economic development in Florida now face a three-year rotating review schedule to ensure the programs are providing effective results, according to a new article by...
June 5, 2013
Many employers offer commuter benefit programs to their employees; benefits may include transit passes, carpooling reimbursement, or cash-in-lieu of parking. In fact, many states, including...
June 4, 2013
Every year, taxpayers anxiously await their refund checks. Opening the mailbox to find that watermarked envelope, tearing apart those pre-perforated tabs, and basking in the glow of your $2,700 ...
June 3, 2013
It’s not fair for an out-of-state company to be deemed to have income tax nexus with a jurisdiction based on the in-state presence of a single telecommuting employee who performs back office...
May 31, 2013
States are taxing sugary drinks but taxing sugary drinks does not necessarily increase healthful diets, Scott Drenkard of the Tax Foundation argues in this week's issue of the Weekly State Tax...
May 30, 2013
Taxpayers can face special challenges when they deal with local sales and use tax assessments. So what is the best action a practitioner could take in challenging local sales and use tax...
May 29, 2013
“When life gives you lemons, make lemonade” – this could be the motto of countries around the world that are taking their residents’ garbage and turning it into useful energy. It’s a lesson that some...
May 28, 2013
North Dakota’s coffers are overflowing. So much money is coming into the state that the legislature has cut $1.1 billion in income taxes and agricultural and commercial property taxes. This...
COST Report Slams Delaware, Praises Massachusetts and Virginia for Unclaimed Property Policies
Incentives Watch: States Offer Incentives to Encourage Taxpayers to “Plug-In” to Electric Vehicles
Sales Tax Slice: Will the U.S. Supreme Court Hear New York’s Amazon Case?
Weekly Round-Up: Hotel Occupancy Tax Dispute Heats Up
State Tax Snapshot: Runner-Up to Toilet Seat Museum Gets Property Tax Exemption in Nebraska