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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CONNECTICUT
Connecticut Finds Scholastic Used Teachers to Sell Books Creating Nexus to Subject it to Sales Tax
The Connecticut Supreme Court reversed a lower court’s decision and held that Scholastic Book Clubs, Inc. was subject to state sales tax because in-state school teachers acted as its representatives, thereby creating the requisite nexus to justify imposing the tax. For prior coverage of this issue.
GEORGIA
Georgia Lawmakers Approve “Amazon” Bill
The Georgia Senate approved legislation, HB 386, which would create click-through nexus and ...
ARIZONA
Arizona Court Holds that Cooperative Direct Mail Advertising is Not Subject to Use Tax
The Arizona Appeals Court held that cooperative direct mail advertising was not subject to the state’s use tax, since the dominant purpose of the taxpayer’s business was to obtain nontaxable design, mailing and printing services, and not tangible personal property.
INDIANA
Indiana Legislature Passes Bill to Phase Out Inheritance Tax
The Indiana General Assembly has passed legislation, SB 293, which will phase out the state’s inheritance tax, gradually ...
COLORADO
Colorado DOR Issues Letter Ruling Discussing Tax Exempt Status of Photovoltaic Energy Systems
The Colorado Department of Revenue issued a letter ruling explaining the sales exempt status of photovoltaic energy systems. The letter ruling clarified that a company or customer who purchases photovoltaic energy systems is exempt from sales tax because all sales and uses of qualifying renewable energy components are entitled to the renewable component exemption.
FLORIDA
Verizon Business Purchasing, LLC Challenges Florida Sales and Use Tax ...
CALIFORNIA
California Shifts Burden of Proof in Vacation or Secondary Home Assessment Appeals from County to Taxpayer
The California Legislature adopted Bill 711, effective January 1, 2012, which clarifies that an owner-occupied single-family dwelling means one that is the owner’s principal place of residence. Thus, only single-family dwellings that are the principal place of residence of the taxpayer qualify for a homeowner’s property tax exemption. With regard to such properties, the assessor has the burden of proof in any assessment appeals ...
ALABAMA
Alabama Retail Association Issues Letter Expressing Support for Alabama Streamlined Sales and Use Tax Commission’s Preliminary Report
The Alabama Retail Association addressed a letter on behalf of its 4,000 members,to the Alabama Streamlined Sales and Use Tax Commission. The letter expressed the Alabama Retail Association’s support for the Commission’s preliminary report and recommendations, stating its belief that simplifying the sales and use tax system would increase compliance and revenue.
FLORIDA
Florida Governor Indicates ...