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State and Local Tax Blog

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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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Posts from March 2021.

It has been a year since a large portion of the workforce was required to work from home almost overnight.  A majority of employers learned that they could function well remotely and many employees enjoyed the flexibility of remote work, including the ability to work from states different than their traditional work location. Since there seems to be light at the end of the tunnel, many employers are considering whether or not they will maintain a permanent remote workforce.  Such a decision should not be made without consideration of the state and local tax ramifications of a remote ...

The Pennsylvania Department of Revenue (“Department”) released an article discussing the deduction of home office expenses.  Since many residents are working from home due to the pandemic, it may be tempting to claim such deductions – yet, taxpayers should be aware of the potential ramifications of claiming home office deductions.

In order to qualify to take a home office deduction, a taxpayer must work through a three-part analysis.  First, the taxpayer’s employer must either not provide a suitable work area, or the taxpayer must be prohibited from reporting to work due to ...