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
The Texas Franchise Tax has often been the subject of litigation because of its hybrid structure—formally imposed on taxable margin rather than gross receipts but calculated using revenue-based inputs and apportionment rules. This structure has repeatedly exposed the tax to challenges arguing that despite legislative labeling to the contrary, in substance, it operates as a gross receipts tax. Against that backdrop, the Fifteenth Court of Appeals’ decision in American Airlines, Inc. v. Hancock represents a departure from the assumption that the tax’s structure alone ...
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
By Paul Masters
The long-contested constitutional issue concerning the New Jersey throw-out rule has finally culminated in a New Jersey Supreme Court decision recognizing the general constitutionality of the rule, but for its application to sales receipts attributable to states that choose not to impose an income tax. But first, we summarize what this decision did not do. The decision did not address in any significant way the current challenges to nexus that the states confront. Rather, the decision reaffirmed existing federal law, 15 U.S.C.A. §§ 381-84 (commonly referred to ...
In an opinion filed December 30, 2010, the Supreme Court of Iowa has upheld a lower court decision imposing income tax on a franchisor (KFC), a Delaware corporation with its principal place of business in Louisville, Kentucky. KFC had no physical presence within the state of Iowa, but licensed its system to related entities and independent franchisees. KFC owned no restaurant properties in Iowa and had no employees in Iowa.