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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.

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Archive : January 2012

January 30, 2012

State Tax Snapshot: The Most Important Nexus Cases You’ve Never Heard Of

Three important nexus rulings discussed at a recent Bloomberg BNA State Tax Advisory Board Roundtable most likely did not show up on the radar screens of many state tax practitioners. This is so even though two of the decisions were from the U.S. Supreme Court and one was from the U.S. Second Circuit Court of Appeals.

January 27, 2012

Weekly Round-Up: Tax Debtors in California Beware

A joint collective effort by the Franchise Tax Board and Board of Equalization that posts on the Internet a list of the state’s 250 largest unpaid state tax debtors has generated over $100 million since its inception, a press release by the FTB states.

January 25, 2012

Incentives Watch: Here Comes The Sun

New Jersey is leading the pack when it comes to providing solar incentives to various businesses. In fact, companies as far away as California are heading East to take advantage of New Jersey’s solar incentive program, according to a recent article in The Sacramento Bee.

January 23, 2012

State Tax Snap Shot: Keeping Tabs on State Legislatures

January has arrived, which means states throughout the country are convening their regular legislative sessions. The beginning of the year also marks an important time for state tax practitioners because effective compliance planning often requires tracking the changes that the different jurisdictions make to their state tax codes.

January 20, 2012

Weekly Round-Up: The Outlook for Federal E-Commerce Tax Legislation in 2012

Stakeholders are hopeful for an opportunity to advance federal legislation in 2012 that would allow states to require online and remote retailers to collect and remit state sales taxes despite a bleak outlook in Congress and tough opposition on a small business exemption, Liz White writes in this week’s issue of the Weekly State Tax Report.

January 18, 2012

Incentives Watch: New Year, New Credits

With a new year comes the vow to make resolutions.  This year, a number of states have already vowed to focus on offering new credits and incentives to entice businesses to their jurisdictions.

January 13, 2012

Weekly Round-Up: Indiana Scores a Deal With Amazon.com

Indiana reached an agreement with Amazon.com on the collection of Indiana sales tax on internet purchases, a press release issued by Governor Mitch Daniels states.

January 6, 2012

Weekly Round-Up: Gifts Cards Lie at Heart of Washington Nexus Finding

An out-of-state mail-order retailer has substantial nexus with Washington based on its relationship with an in-state affiliate that sold gift cards to customers, distributed the out-of-state company's catalogs, and assisted the out-of-state company's customers, the Appeals Division of the Washington Department of Revenue finds.