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Finishing SALT: Inside SALT’s Monthly Recap


By on Jul 11, 2017
Posted In Uncategorized

Wrapping Up June Our June 2017 blog posts are available on insidesalt.com, or read each article by clicking on the titles below. To receive the latest on state and local tax news and commentary directly in your inbox as they are posted, click here to subscribe to our email list. June 5, 2017: Nexus is...

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Finishing SALT: InsideSALT’s Monthly Recap


By on May 31, 2017
Posted In Uncategorized

Wrapping Up May – and Looking Forward to June Our May 2017 blog posts are available on our Inside SALT blog, or read each article by clicking on the titles below. To receive the latest on state and local tax news and commentary directly in your inbox as they are posted, fill out the form...

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Indiana Department of Revenue Rules Forced Disposition is Nonbusiness Income


By on Jan 21, 2015
Posted In Allocation/Apportionment, Income Tax, Indiana, UDITPA

In Letter of Finding No. 02-20140306 (Dec. 31, 2014), the Indiana Department of Revenue (Department) determined that income from the sale of two operating divisions of a business pursuant to an order of the Federal Trade Commission (FTC) was non-business income under Indiana law. Following the reasoning of the Indiana Tax Court in May Department...

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Division of Tax Appeals Rules Patent License Fees Not Subject to Sales Tax in New York


By on Jun 26, 2014
Posted In New York, Sales Tax

New York State Division of Tax Appeals administrative law judge (ALJ) recently ruled in Matter of AMO USA, Inc. on the question of whether patent license fees are properly subject to sales tax as part of the sale of tangible personal property. The ALJ determined that the patent license fees were not taxable because they...

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Division of Tax Appeals Rules Patent License Fees not Taxable in New York


By on Jun 25, 2014
Posted In Sales Tax

A New York State Division of Tax Appeals administrative law judge (ALJ) recently ruled in favor of a medical device and technology company represented by McDermott Will & Emery on the question of whether patent license fees that the company charged to its customers were subject to New York sales tax. In Matter of AMO...

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Illinois Department of Revenue Intends to Extend Its Multifactor Post-Hartney Sourcing Regulations to Interstate Transactions


By on Jun 23, 2014
Posted In Illinois, Local Tax, Sales Tax

The saga over local sourcing of Illinois retailers’ occupation taxes is well known. The Illinois Department of Revenue has a dedicated webpage for the issue, and Inside SALT covered some of the litigation aspects last month (see Illinois Regional Transportation Authority Suffers A Setback In Its Sales Tax Sourcing Litigation).  A new chapter is unfolding...

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Retroactive Revenue Raisers: A Taxpayer Win in New York; Problems Ahead in Virginia


By on May 12, 2014
Posted In Constitutional Issues, Income Tax, New York, Virginia

When state legislatures are in need of additional funds – as they often are – it is tempting to enact retroactive legislation to bring more dollars into state coffers. Two recent developments have Due Process Clause questions of retroactivity back in the news in the SALT world. In Caprio v. N.Y. State Dep’t of Taxation...

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Illinois Regional Transportation Authority Suffers A Setback In Its Sales Tax Sourcing Litigation


By on May 8, 2014
Posted In Illinois, Local Tax, Sales Tax

Illinois’ order acceptance rule for sourcing local sales taxes has spurred litigation and endless confusion. The wide differential between local tax rates has encouraged shoppers and retailers to transact business in lower rate jurisdictions – everything from drivers heading across the county line to fill their gas tanks to huge retailers establishing order acceptance facilities...

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Maryland Madness: An Incentives Plot for House of Cards


By on Apr 28, 2014
Posted In Incentives, Maryland

Somewhere in Hollywood: House of Cards Screenwriter 1: Let’s have an episode where a business getting tax breaks puts on the lobbying pressure to get even more, only to cross the wrong legislator and nearly lose everything. House of Cards Screenwriter 2: That’s too unrealistic – it could never happen. Apparently the Maryland legislature disagrees....

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