Weekly Round-Up: Ohio Unlikely to Kill Quill; Airbnb Spurs Lodging Tax Update


 Highlights from the 3/7/17 through 3/10/17 issues of the Daily Tax Report: State:

  • SEC Changes Threaten Local Taxes Targeting High CEO Pay
    Changes coming to the Securities and Exchange Commission threaten a state and local trend of trying to tax companies that pay high CEO salaries. So far, only Portland, Ore., has enacted a tax on companies that pay their chief executives hundreds of times more than their median workers. However, officials in San Francisco and Rhode Island are working on similar taxes.
  • Kill ‘Quill’ Case Not Likely From Ohio
    A U.S. Supreme Court case that could overturn the 25-year-old limitation on states’ sales tax authority over remote retailers likely won't come from Ohio, according to a representative from the Ohio attorney general's office.
  • Amazon to Collect Tax in New Mexico; Only Three States Lack Similar Deal
    And then there were three. Amazon.com Inc. will begin collecting New Mexico's gross receipts tax on online purchases beginning in April, state officials said. That leaves just three states—Hawaii, Idaho and Maine—with state sales taxes where the e-retail giant doesn't have an agreement to collect.
  • New York Debates Carried Interest, Online Sales Tax
    Closing the so-called carried interest loophole and the governor's plan for collecting online sales taxes are among the tax issues gaining attention in Albany, N.Y., in the closing weeks before the state's fiscal year 2018 budget is due. 
  • Detroit Codifies ‘Jock Tax,’ First to Include Travel Days
    Detroit will be taxing professional baseball, football and hockey players this year for games played in the city under a new “jock tax.” The tax is the first in the U.S. to count travel days that don't otherwise include service inside the city, Sean Packard, tax director at the sports agency Octagon Financial Services, told Bloomberg BNA. “This is detrimental to the players.”
  • Film Tax Credit Dispute Goes to Michigan High Court
    A film production company seeking a tax credit from the Michigan Film Office called on the state Supreme Court to reverse an appeals court ruling that denied the taxpayer a hearing on the merits of its petition for tax relief.
  • Airbnb's Practices Stir Plea to Update Lodging Tax Law
    The Multistate Tax Commission has agreed to consider a proposed amendment to its model law on lodging taxes amid reports of major problems with voluntary tax compliance agreements entered into by Airbnb Inc. and state and local taxing authorities.
  • Kansas Tax Reform Debate Rattled by Potential Trump Nomination
    Kansas lawmakers struggling with tax overhaul and budget implications of a court-mandated increase in school funding now must grapple with the prospect of Gov. Sam Brownback (R) leaving office for a diplomatic post in the Trump administration.

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

  • Nebraska Department of Revenue Issues General Information Letter Regarding Use of Historic Tax Credits by Members, Partners or Shareholders
  • Wyoming Legislature Enacts Law on Radioactive Waste Storage Facilities
  • California State Board Of Equalization, Business Tax And Fee Department, Proposes Revisions to Compliance Policy and Procedures Manual Concerning Celebrity and High Profile Accounts
  • Michigan Court of Appeals Affirms Michigan Tax Tribunal as Change in Trust Beneficiaries Constituted Transfer of Ownership

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 …  

Federal Tax Reform: The Impact on States by the Tax Foundation

Attempt to Block Unclaimed Property Gift-Card Audit Again Rejected by Delaware Federal Court by Eversheds Sutherland LLP

Compiled by Lauren E. Colandreo