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SALT Blog 

State and Local Tax Blog

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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by Jennifer Weidler

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 ...

by Jennifer Karpchuk

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 Jennifer Karpchuck

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 ...

by Jennifer Karpchuk

KENTUCKY

U.S. Supreme Court Denies Petitions for Writ of Certiorari in Kentucky Tax Lien Case

The United States Supreme Court denied a petition for writ of certiorari in a Kentucky case dealing with general tax liens.  The Kentucky Supreme Court previously held that professional lenders with actual or constructive knowledge of an earlier recorded general tax lien are precluded from benefiting from an equitable reordering of the liens.  Since the U.S. Supreme Court denied certiorari, the Kentucky Supreme Court’s decision will stand.

NEW JERSEY

New Jersey ...

by Jennifer Karpchuk

ARIZONA

Two New Bills to Repeal State’s Use Tax Introduced to Arizona Legislature

Two new bills, HB 2623 and HB 2629, have been introduced to the state legislature.  Both bills attempt to repeal the state’s use tax for individuals.

HAWAII

Hawaii DOR Issues Letter Ruling on Qualification of Photovoltaic Energy Systems for Renewable Energy Credit

The Hawaii Department of Taxation issued a Letter Ruling, finding that taxpayers were entitled to the renewable energy technology income tax credit on photovoltaic energy systems, subject to a $500,000 per system ...

by Jennifer Karpchuck

ARIZONA

Arizona Senate Approves Bill Aimed at Amazon.com

The Arizona Senate Commerce and Energy Committee approved a bill, SB 1338,which is designed to affect Amazon.com by expanding the definition of “retailer” to include companies that have warehouses or distribution centers in the state. Amazon.com currently maintains four (4) warehouses within Arizona.  As we noted in last week’s update, the Arizona Department of Revenue has issued a bill to Amazon.com alleging that it owes $53 million in uncollected taxes in the state.

CALIFORNIA

California ...

Categories: SALT

by Stewart Weintraub and Jennifer Weidler

On February 2, 2012, the Pennsylvania Commonwealth Court (“Commonwealth Court”) affirmed the decisions of the Philadelphia County Common Pleas Court and the City of Philadelphia Tax Review Board (“TRB”),finding Expedia, Inc. (“Expedia”)was not an operator of a hotel and was not subject to the City of Philadelphia’s (“City”) Hotel Room Rental Tax (“Hotel Tax”).

Expedia is an online travel company that allows travelers to make reservations for hotel rooms, flights, rental cars, events and other travel ...

by Jennifer Karpchuk

ARIZONA

Arizona Hits Amazon.com with $53 Million Bill for Allegedly Uncollected Taxes

The Arizona Department of Revenue issued a bill to Amazon.com alleging that it owes $53 million in uncollected taxes in the state.  Amazon.com has announced its belief that the assessment is without merit and its intent to defend against the assessment.

ARKANSAS

Arkansas Expands Definition of Developmental Disability

Arkansas has expanded the definition of “developmental disability” for the 2011 Individual Income Tax Forms and Instruction Booklet to include two (2 ...

Categories: SALT Update

by Stewart Weintraub and Jennifer Weidler

The Tennessee Court of Appeals held that an out-of-state book distributor, Scholastic Book Clubs, Inc. (“Scholastic”), was obligated to collect Tennessee sales and use taxes because the distributor had substantial nexus with the state.

The court found the substantial nexus to be present through the local schools and teachers who participated in Scholastic’s program, holding that those teachers acted as agents for the company.  It found that Scholastic utilized teachers to effectuate its sales, creating a de facto ...

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 ...