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
By Paul Masters
Any Material Damage Enough to Avoid Sales Tax on Installation Costs for a Roller Coaster, But Likely Not in Texas
The New York Tax Appeals Tribunal has summarily affirmed a recent decision of the Division of Tax Appeals analyzing the applicability of sales and use tax to the $2,000,000 purchase and installation costs paid by Amusements of WNY, Inc. (“WNY”) for the Silver Comet roller coaster. The Tax Appeals Tribunal rejected the Division of Taxation’s appeal on the basis that the Silver Comet could be unbolted from its cement footings and re-erected elsewhere ...