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.
May 30, 2012
Amazon.com recently entered into a deal with New Jersey to begin collecting sales taxes on purchases made by state residents in exchange for help in building facilities in the state, according to an article in Bloomberg BNA Daily Tax Report.
May 25, 2012
All states, including the 21 states that fully adopt the Streamlined
Sales Tax Agreement, exclude “cash discounts” and “seller's coupons”
from the definition of sales price, but complexities arise with respect
to “manufacturer's coupons,” especially when this paradigm is applied to
social media coupons and other types of emerging discount transactions,
Roll and Swann explain.
May 23, 2012
New Jersey is a leader in the use of solar energy, second only to California in terms of installations and installed capacity, according to New Jersey’s Clean Energy Program . But now, New...
May 21, 2012
State tax departments continue to show a broad and growing acceptance of “economic nexus” theories for purposes of income tax nexus determinations, according to Bloomberg BNA’s 2012 Survey of...
May 18, 2012
Arizona recently repealed a year-old requirement for a statement of use tax liability for online purchases on a taxpayer's income tax return, according to a story in this week’s issue of...
May 16, 2012
The effectiveness of state tax incentive programs requires the attraction of film productions that would have not otherwise been filmed there, according to a recently released study by Ernst...
May 14, 2012
Some states do not issue private rulings at all, while others do not
make them available to the public, according to a panel discussing the
transparency obligations of state and local government at the American
Bar Association’s Tax Section Meeting in Washington, D.C., May 11.
May 11, 2012
results of Bloomberg BNA's 2012 Survey of State Tax Departments will be
analyzed by state tax policy experts on both sides of the nexus debate in “Cloudy with a Chance of Nexus,” a Bloomberg BNA Webinar to be offered from 12:30 to 2
p.m. on May 17.
May 9, 2012
Controversy around the federal production tax credit continues as the
clock ticks down to the end of 2012, when the credit is currently set to
May 7, 2012
States have adopted different approaches to attempting to require remote vendors such as Amazon to collect sales or use tax. Two of these approaches suffered a blow recently after a federal...
May 4, 2012
Amazon Laws took two major hits recently. Last week, an Illinois state
court judge sided with the electronic marketing industry in its
challenge to the state's so-called Amazon tax law, ruling April 25 that
the law violates the Constitution and federal rules governing electronic
commerce, Bloomberg BNA correspondent Michael Bologna reported.
May 2, 2012
Alabama recently passed legislation aimed at attracting data centers to the state. With the enactment of H.B. 154,
known as the Alabama Data Processing Center Economic Incentive
Enhancement Act, the state is positioning itself to become a very
desirable spot for data centers to locate to within the country.
Expert Insight: Brian Strahle on Blogging, Creativity, and Coping with SALT Celebrity
State Tax Snapshot: Lost in the Clouds- Should Purchasing Cloud Computing Services Trigger State Nexus?
Sales Tax Slice: The Nexus Bandwagon – Who’s on Board for Change?
Incentives Watch: With Data Breaches on the Rise, Maryland Offers Tax Credit for Investing in Cybersecurity Industry
Weekly Round-Up: A Closer Look at How States Will Treat Series LLC Employment Taxes