Weekly Round-Up: Dèjà Vu on Main Street - How History Repeats Itself in a Virtual World


Technology and taxation have never been simple.

Recent Congressional and state attempts to tax remote sales are a flashback to the early days of taxing software.

In today's world, one state's in-state seller is another state's remote seller and the products and services sold may not have a physical world equivalent.

In this week’s issue of the Bloomberg BNA Weekly State Tax Report, Katherine Gauntt, Engagement Manager in the SALT Center of Expertise for Experis LLP, takes you on a trip down memory lane by examining the parallel paths of technology and taxation and illustrating how our failure to design tax law specific to the virtual business models continues to haunt us.

The article can be read in its entirety here.

Some notable developments from the State Tax Developments Tracker – Bloomberg BNA’s new tool for monitoring important developments in all the states:

Alabama Department of Revenue Implements Additional Security Measure Against Tax Fraud

California State Board of Equalization Appoints Deputy Director of Property Tax Department

New York Department of Taxation and Finance Publishes Memorandum on Real Property Tax Credit and Reduction of Tax Rates for Qualified New York Manufacturers

For more information about this and other state tax issues, sign up for a free trial of the Bloomberg BNA Premier State Tax Library. 

In other developments…

U.S. Supreme Court – Federal Tax Injunction Act does not bar federal court review of Colorado’s sales and use tax notice and reporting law, by PwC

Alabama Department of Revenue Gets a Second Chance to Justify Diesel Fuel Sales Tax Against Rail Carriers, by Bradley Arant Boult Cummings LLP

Legal Alert: MTC Inches Closer to Developing Its Transfer Pricing Program, by Sutherland

Compiled by Priya D. Nair