SALT Blawg – State and Local Tax Blog
State and Local Tax ("SALT") blog issues require state and local tax knowledge. Chamberlain Hrdlicka's SALT Blawg (SALT Blog) provides exactly that knowledge with news updates and commentary about state and local tax issues.
You can expect to find relevant information about topics such as income (corporate and personal) tax, franchise tax, sales and use tax, property (real and personal) tax, fuel tax, capital stock tax, bank tax, gross receipts tax and withholding tax. SALT Blawg, offers tax talk for tax pros … in your neighborhood.
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Chamberlain Hrdlicka Blawgs
The New York Division of Tax Appeals, an Administrative Court, recently ruled in Decision DTA Nos. 822750 and 822751 on the basis of whether the auditor properly used estimated techniques to determine the amount of tax due in connection with an audit of a full-service Japanese restaurant. The taxpayer, a full-service Japanese restaurant with small bar, was audited for the period of March 1, 2004 through November 30, 2006 in connection with sales and use tax. The audit period was subsequently amended to include that period through May 31, 2007. During the course of the audit, the ...
Virginia, like Texas, treats a contractor as the consumer, or the user, of materials that it purchases in order to perform construction and other contracting services. See generally, Virginia Field Audit Guidelines. In the case of Texas, this application of this rule depends on the invoice methodology used by the contractor, i.e., whether the contractor uses a separated or completed contract. See generally, Texas Audit Procedures for Contractors and Repairmen.
In the instant case, the taxpayer fabricates and delivers to job sites various tangible personal property (“TPP” ...
By Paul Masters
With one lone dissent, the Texas Senate passed a bill last Friday, May 13, 2011, relating to Internet retailers doing business in Texas. As previously highlighted HB 2403 attempts to settle the issue raised by the Texas Comptroller on whether Amazon is engaged in business in Texas by setting up a distribution center in Texas. The Comptroller has already estimated a $269 million assessment against Amazon. This bill states that this is a "change in law," and that it does "not affect tax liability accruing before the effective date" of the legislation, being January 1 ...
by Stewart Weintraub and Jennifer Weidler
Oregon Allows Department Discretion in Extending Time of Payment Under Installment Plans Created Pursuant to 2009 Tax Amnesty Program
Pursuant to L. 2011, S305, effective 09/29/2011, Oregon permitted its Department of Revenue ("Department") to grant extensions beyond a previously mandated date of May 31, 2011 for tax amnesty program participants utilizing an installment plan. The extension may be granted for good cause.
During 2009, Oregon conducted its first ever tax amnesty program, whereby the state attempted to encourage ...