SALT Blog – State and Local Tax Blog
State and Local Tax ("SALT") blog issues require state and local tax knowledge. Chamberlain Hrdlicka's 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 Blog, offers tax talk for tax pros … in your neighborhood.
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Chamberlain Hrdlicka Blawgs
by Stewart Weintraub and Jennifer Weidler
This past week, Michigan senior citizens packed into the Michigan Supreme Court to hear oral arguments over the legality of a proposed change that would impose a tax upon their public pensions. Notably, this is not the first time that Michigan was involved with litigation concerning its taxation of pension plans. During the late 1980s, the U.S. Supreme Court decided a case involving the Michigan Income Tax Act ("Act"). The Act provided an exemption from taxation for all retirement benefits paid by the State or its political ...
Texas Supreme Court Rules “Pole Tax” Does Not Violate First Amendment
In a unanimous decision Texas Supreme Court rules stripper "pole tax" does not violate First Amendment. The decision reverses a 2-1 Third Court of Appeals decision, which had held the tax violated the First Amendment in upholding the trial court’s ruling. The decision remands the case to the trial court, where three arguments remain, all based on challenges to the tax under the Texas Constitution.
New Jersey Appeals Court Upholds Tax Court Finding No Unitary Nature of Limited Partnership
New Jersey ...
Tax Foundation Report Opines Texas Margin Tax Not a Model Act
A recent Tax Foundation report concludes that the Texas margin tax - untried when enacted in 2006 - collected less revenue than expected, caused significant confusion and compliance costs, resulted in litigation and controversy, and should not be tried in other states.
Tennessee and New York Opine Electronic Goods Not Subject to Sales Tax
Tennessee provided a written opinion that paper shop drawings would be subject to sales tax, but not a digital (paperless) version of the same. New York authorities similarly concluded