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Searching Content indexed under Tax by Jamie Yesnowitz ordered by Published Date Descending.
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1
SALT Outlook, Trends And Predictions For 2017
Grant Thornton's 2017 Outlook, Trends and Predictions Alert focuses on how we believed 2016 would unfold from a SALT perspective, and how these predictions lined up with what actually happened.
United States
21 Apr 2017
2
SALT Top Stories Of 2016
The year 2016 may best be remembered as a time when many fundamental issues were set up for dynamic resolution in the coming year.
United States
 
4 Jan 2017
3
District Of Columbia Court Of Appeals Reverses Summary Judgment Granted To Oil Companies In ‘Chainbridge' Litigation
The DC Court of Appeals held that the Office of Administrative Hearings (OAH) abused its discretion in applying offensive non-mutual collateral estoppel against the DC Office of Tax and Revenue...
United States
26 Aug 2016
4
President Obama Signs Legislation Making Internet Tax Freedom Act Permanent
President Barack Obama signed the Trade Facilitation and Trade Enforcement Act of 2015 (TFTEA) which makes permanent the moratorium on Internet access taxes and multiple or discriminatory taxes on electronic commerce established by the Internet Tax Freedom Act.
United States
14 Apr 2016
5
SALT Top Stories Of 2015
2015 was notable in large part because of a series of decisions issued by state and federal courts that could pave the way for future resolution of several gray areas in state and local taxation.
United States
10 Feb 2016
6
North Dakota Adopts Single Sales Factor Election And Changes To Multistate Tax Compact
On April 20, North Dakota Governor Jack Dalrymple signed legislation allowing taxpayers to elect to apportion their income to North Dakota based on an apportionment method which phases in the use of the single sales factor.
United States
11 May 2015
7
Arizona Enacts Tax Amnesty Program To Begin September 1, 2015
Arizona has enacted legislation requiring the Director of the Department of Revenue to establish a tax amnesty program, termed a "tax recovery program," to be held from September 1 to October 31, 2015.
United States
15 Apr 2015
8
Above-The-Line Considerations For Your Company
States and localities are continuing to experiment with different above-the-line tax systems, nonuniform methods of taxing similar items and taxes on out-of-state entities that have relationships with in-state contacts.
United States
9 Oct 2013
9
Tennessee Releases Sales And Use Tax Administrative Rulings Covering Variety Of Topics, Including Industrial Exemptions And Web-Based Services
On January 8, the Tennessee Department of Revenue released a number of 2012 revenue and letter rulings addressing a variety of sales and use tax issues.
United States
11 Mar 2013
10
Oklahoma Court Of Appeals Holds Capital Gains Deduction Statute Violates Commerce Clause
On January 17, the Oklahoma Court of Appeals determined that the state’s capital gains deduction statute impermissibly violated the Commerce Clause of the U.S. Constitution.
United States
11 Mar 2013
11
Illinois Appellate Court Holds Department Improperly "Corrected" Taxpayer’s Apportionment Formula As "Mathematical Error"
The Illinois Appellate Court recently addressed the Department of Revenue’s ability to assess additional tax through a correction of a "mathematical error" when the department has a substantive dispute with the taxpayer’s position on its return.
United States
11 Mar 2013
12
Maryland Appeal Court Rules Intangible Holding Companies Have Nexus
The Maryland Court of Special Appeals has held that two out-of-state intangible holding companies had corporate income tax nexus with Maryland because they were in a "unitary business" relationship with their Maryland parent company
United States
11 Mar 2013
13
North Carolina Department Of Revenue Adopts Regulations Outlining Discretionary Authority Powers
The North Carolina Department of Revenue adopted regulations intended to clarify the Secretary's authority to adjust net income or to force combined returns for income tax purposes as mandated by 2012 legislation.
United States
22 Feb 2013
14
Ohio Enacts Legislation Overhauling Taxation Of Financial Institutions
On December 20, 2012, Ohio Governor John Kasich signed legislation that significantly modifies the taxation of financial entities in Ohio.
United States
22 Feb 2013
15
Virginia Tax Commissioner Holds Prewritten Software License, Hosting Services And Related Travel Reimbursement Expenses For Training Are Not Taxable
The taxpayer, a medical practice located in Virginia, entered into an electronic medical records software license agreement with a healthcare software developer located outside Virginia.
United States
22 Feb 2013
16
North Carolina Department Of Revenue Issues Notice Regarding
The North Carolina Department of Revenue has issued a notice discussing a change in its interpretation of the statute allowing a deduction to corporations that sustain a net economic loss in any or all of the 15 preceding tax years which may impact historic NEL calculations.
United States
29 Jan 2013
17
New York Releases Guidance On Lower Corporation Franchise Tax Rates For Eligible Qualified Manufacturers
The New York State Department of Taxation and Finance has issued guidance providing the requirements that a taxpayer must meet to be classified as an "eligible qualified New York manufacturer" that is allowed to use lower corporation franchise tax rates.
United States
29 Jan 2013
18
SALT Legislative Outlook, Trends And Predictions For 2013
Following important shifts in the political composition of state legislatures, 2013 promises to be a year in which states consider innovative, and potentially dramatic, changes to their state tax systems.
United States
23 Jan 2013
19
California Court Of Appeal Holds Right To Replicate And Install Software Is License Of Intangible Property For Apportionment Purposes
On December 18, the California Court of Appeal reversed a trial court’s ruling and determined that a taxpayer’s license of proprietary software, which transferred the right to replicate and install the software, but not the right to use the software, constituted the license of "intangible property" for apportionment purposes.
United States
18 Jan 2013
20
Ohio Adopts Changes To Bonus Depreciation Addback For Owners Of Pass-Through Entities
On December 11, Ohio Governor John Kasich signed legislation which makes significant changes to the bonus depreciation addback rules applicable for purposes of calculating the Ohio income tax.
United States
9 Jan 2013
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