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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On Friday, June 30, New Jersey lawmakers approved the state’s budget and enacted new legislation that would overhaul several provisions of the corporate tax system. The $54.3 billion budget was approved closely along party lines with contention, while the new provisions of the corporate tax system were approved unanimously without debate.
2024 Budget
Significant tax changes were made in the 2024 budget to help increase affordability for working and middle class families. One of the major programs that will receive funding through the new budget is the property tax relief ...
As of today, April 21, 2017, Pennsylvania’s 2017 Tax Amnesty Program has officially commenced. Those individuals with potential Pennsylvania tax liabilities should consider taking advantage of the program, which is slated to run through June 19, 2017. During those sixty (60) days, the Pennsylvania Department of Revenue will waive all penalties and half of the interest for anyone who participates. Contact us to find out if amnesty is the right choice for you.
In less than two (2) months, Pennsylvania's 2017 Tax Amnesty Program will commence. Those individuals with potential Pennsylvania tax liabilities should consider taking advantage of the program, which is slated to run from April 21, 2017 through June 19, 2017. During those sixty (60) days, the Pennsylvania Department of Revenue (“Department”) will waive all penalties and half of the interest for anyone who participates.
The program applies to delinquencies existing as of December 31, 2015 – whether or not the delinquency is known to the Department. The litany of taxes ...
Recently, in Elan Pharm. v. Division of Taxation, the Tax Court of New Jersey issued a non-binding opinion that further limits the Division of Taxation’s enforcement of the controversial “throw out rule.”
Sometimes, when a multi-state taxpayer apportions its income, that taxpayer will source a receipt to a state in which the receipt is not subject to tax, either because the state has chosen not to tax it or because the state is not able to do so. One reason that a receipt may not be taxable, and a reason at issue in Elan Pharm., is P.L. 86-272 -- a federal law that prohibits a state from ...
ARIZONA
Arizona Senate Rejects Proposed Amazon Legislation
The Arizona Senate rejected proposed Amazon legislation, SB 1338, which would have broadened Arizona’s definition of retailer to include any company with a warehouse in the state.
CALIFORNIA
California Revises Publication on Internet Sales, Incorporating eBooks and Apps
The California State Board of Equalization revised Publication 109 regarding Internet Sales, in order to provide guidance on the tax treatment of eBooks and apps. According to the Publication, the transfer of a ...
by Stewart Weintraub and Jennifer Karpchuk
Pennsylvania is now attempting to join the list of states which have challenged the use of the so-called Delaware Loophole. In the past, other states have challenged the Delaware Loophole by litigation or by legislation. The legislative remedies involved enacting either combined reporting or disallowing the deduction for the royalty payments. OnWednesday January 25th, House Bill 2150, Printer’s No. 3019 (“Bill 2150”), was introduced into the Pennsylvania Legislature. If enacted,Bill 2150 would amend the Pennsylvania ...