Latest COST Conscious

ISSUE 19-05; March 8, 2019

TODAY’S TOPIC: Should Factor Presence Income Tax Nexus Make a Comeback? With the Supreme Court’s decision in Wayfair, the physical presence standard for nexus is no more. Its demise raises an interesting question: should corporate taxpayers now seek a consistent, uniform, and reasonable factor presence nexus threshold enacted by states to bring some certainty and predictability to the area? Altern

Latest Practitioner Connection

ISSUE 19-06; March 15, 2019

U.S. Senate Introduces Mobile Workforce State Income Tax Simplification Bill – Once again, Senators John Thune (R-SD) and Sherrod Brown (D-OH) have introduced the Mobile Workforce State Income Tax Simplification bill (S.604) to reduce the financial and administrative burden of short-term business travel. Ken Hausser and Debera Salam, Ernst & Young LLP, March 7, 2019.


States Approving Legal Marijuana Must Avoid Tax Revenue Potholes


Michigan and Missouri are the latest states that will collect tax on marijuana sales, but legalization may not be a sure-fire path to revenue.

MGM, NHL Strike Data Deal With Possible State Gambling Law Impact


The casino industry is cheering the second professional sports data deal signed by MGM Resorts International as proof that states shouldn’t force casinos to pay “integrity fees” or buy league data as sports betting legislation sweeps across the country.

Mega Millions Winner Faces Massive Tax Bill


The winner of last night’s Mega Millions jackpot just became an instant billionaire. Well, before taxes.

State of Wayfair: California Targets Early 2019 for Collections


California’s tax department is leaning toward following South Dakota’s law in a forthcoming notice directing online retailers to begin collecting and remitting sales tax on out-of-state sales as soon as next year.

Ohio Tax Lawsuit Keeps Major League Soccer Team in Columbus


Heavy pressure from the Ohio Attorney General enforcing a unique state tax law kept a Major League Soccer team from moving to Austin, Texas, despite the owner’s wishes.

No Online Sales Tax Collection Until States Simplify: E-Retailers


Membership in an agreement designed to make it easier for companies to remit sales and use taxes to other states should be a pre-condition of states’ ability to require the collection of such taxes, representatives of the e-commerce industry said.

Taxation of Amazon-Like Marketplaces Tricky for States


A Multistate Tax Commission work group examining state marketplace facilitator laws in the wake of the groundbreaking Wayfair decision homed in on a difficult conflict in such laws.

Sports Betting Bill Debuts in Nation’s Capital


The nation’s capital could become the next jurisdiction to legalize sports betting.

New Federal Remote Sales Tax Bill Would Delay State Collections


Congress isn’t giving up on trying to regulate online sales tax collections.

How Vulnerable Is Your State to Post-'Wayfair’ Lawsuits?


In a post-Wayfair world, a state that disobeys the recommendations of U.S. Supreme Court Justice Anthony Kennedy could find itself in the crosshairs of future litigation, according to several state tax lawyers.

‘Dark-Store’ Tax Challenges From Big-Box Stores Rise in Wisconsin


Property tax appeals by big-box retailers like Target and Kohl’s featuring the “dark-store loophole” are ramping up across Wisconsin, a survey of municipal assessment officials revealed.

Leaving New York to Get Tax Relief? Prepare to Be Audited


Wealthy New Yorkers who plan to flee to more tax-friendly states like Florida should expect to be audited, tax practitioners told Bloomberg Tax.

State Tax Bogeyman Real or Overhyped After Online Tax Ruling?


Collection deadlines are too soon. States are coming for back taxes. Congress should still intervene.

Oct. 1 Online Sales Tax Deadline Unrealistic: E-Commerce Rep


States should simplify and be reasonable in changing online sales tax requirements after a pivotal U.S. Supreme Court victory. Otherwise, they risk congressional intervention, an e-commerce industry representative told Bloomberg Tax.

Foreign Sellers Likely Safe From State Online Tax Frenzy Post-Wayfair


Serious repercussions to international commerce are possible, but unlikely from the recent U.S. Supreme Court ruling that eased the ability of states to tax online sales, state tax lawyers told...

After ‘Wayfair’, Which States Are Ready to Tax Online Purchases? (1)


The dust is beginning to settle after the U.S. Supreme Court threw out a major obstacle to states’ ability to tax online sales.

Online Sales Tax Rule Dead, But Afterlife Murky (2)


“The Internet revolution has made Quill’s original error all the more egregious and harmful.” These are the words the U.S. Supreme Court used today in rejecting its 26-year-old standard that barred states from collecting sales tax from out-of-state vendors.

Are High Court Tax Precedents Set in Stone After 25 Years?


The U.S. Supreme Court is dealing with a monumental online sales tax case based on a decades-old precedent. Does this standard’s tenure make it more difficult to reverse?

Has Latest New York ‘Tax Flight’ Begun?


The “tax flight” that New York feared would result from the new federal tax law may have begun.

Business Taxpayers Look for Guidance From States, IRS


Practitioners representing businesses are urging states to help their clients with guidance on the increasing complexities resulting from federal tax law changes.

Amazon Not Happy with Seattle’s New Compromise Head Tax


Seattle’s City Council unanimously passed an employee head count tax it revised to placate the business community and hometown company Inc.

Sen. Enzi Sees Strong Pressure on Congress If ‘Quill’ Upheld


Sen. Michael B. Enzi (R-Wyo.) said he believes there will be an unprecedented amount of pressure on Congress if the U.S. Supreme Court maintains a law banning states from levying sales tax collection...

Wayfair Case Not ‘Slam-Dunk’ States Hoped For: Tax Group Official


The pending digital sales tax case before the U.S. Supreme Court may turn out to be an example of being careful what you hope for, a Multistate Tax Commission attorney said.

Digital Tax Arguments Focus on Role of Congress, Compliance Costs


U.S. Supreme Court Justices focused on the role of Congress and real compliance burdens for small businesses during oral arguments in a case concerning the constitutionality of digital...

Multistate Tax Amnesty Program Revenue to Surpass $50 Million


The Multistate Tax Commission’s Online Voluntary Disclosure Program is estimated to bring in an additional $51.1 million in annual sales and use tax revenue to participating states, according to a...

Senator Ted Cruz Leaps Into Digital Sales Tax Fray


A U.S. Supreme Court decision overturning its 26-year-old rule restricting states’ taxing authority over out-of-state sellers would “thwart ongoing congressional efforts to find a workable solution...

No Grounds for High Court to Undo Sales Tax Rule: E-Retailers


The U.S. Supreme Court shouldn’t upend a 26-year-old restriction on states’ taxing authority over remote retailers because state sales tax systems “remain inordinately complex and burdensome during...

Backers of Federal Digital Tax Provision Come Up Empty-Handed


It appears a digital sales tax provision will be absent from an omnibus spending bill despite a push from lawmakers to enact legislation before a pivotal U.S. online tax ruling can be handed down in...

Amazon Sellers Armed With New Tax Compliance Information


A tax software company will offer a new tool to assist Fulfillment by Amazon sellers with remote sales tax compliance.

State Taxes Could Save Executives’ Performance Pay


States could help preserve an approach to executive compensation popular with corporate shareholders after the new federal tax law eliminated its deductibility.

Court or Congress? State Online Sales Tax Power Set for Change


South Dakota’s latest filing with the U.S. Supreme Court reiterated the state’s call for the justices to annul a much-maligned constraint on states’ taxing authority over online retailers.

High Court Digital Tax Ruling Could Spur More Amazon-Based Laws


The future of marketplace-provider laws requiring Amazon-type platforms to collect tax on its third-party sales hinges on a monumental U.S. Supreme Court case, according to tax professionals.

Duke, FirstEnergy Fight Rate Reductions From Federal Tax Savings


Duke Energy Corp., American Electric Power Co. Inc., FirstEnergy Corp., and the Dayton Power and Light Co. are putting up a legal fight to rate reductions based on their decreased tax liabilities...

New Alabama Tax Break Tops Off $700M Toyota-Mazda Incentives


Alabama created another local property tax break for economic development as Gov. Kay Ivey (R) signed legislation Feb. 6 to help secure a recently announced Toyota/Mazda manufacturing plant.

States in Pickle Over Deductions for Federal Taxes


Six states that provide a deduction for federal taxes will look for ways to reduce an increased burden on taxpayers or to spend the extra loot stemming from the new federal tax law.

States Eager to Act Must Wait for Model Law on Partnership Audits


Most states seeking to address the new federal partnership audit regime are in a holding pattern as they look for a model statute to provide guidance.

Amazon’s HQ2 Finalists Bait With Tax Breaks


Twenty cities across the U.S. and Canada remain contenders in the largest corporate jobs contest in modern times after an Amazon announcement cleared more than 200 cities from the list of potential sites for its second headquarters.

Lawmakers Push IRS to Allow Prepaid 2018 Property Taxes


State residents who rushed to prepay their 2018 property taxes before the end of the year deserve a deduction from the federal government, New York and New Jersey lawmakers told the IRS Jan. 9.

Lawsuits, New Charities? States Eye Ways Around Federal Tax Law


Several states are already pushing plans to mitigate the negative impact taxpayers may feel from the federal tax law’s new limit on the deductibility of state and local taxes on federal returns.

Wayfair, Overstock Urge High Court to Deny Digital Tax Case


South Dakota has “manufactured an entirely inappropriate vehicle” for the U.S. Supreme Court to reconsider its 25-year-old decision restricting states’ ability to tax remote retailers, according to...

Expedia Wins Lodging Tax Dispute With Illinois Towns


Online travel companies (OTCs) won a major victory against Illinois municipalities seeking millions of dollars in unpaid lodging taxes after a federal appeals court found their local ordinances...

Will Goodlatte’s Retirement Lead to Federal Digital Tax Solution?


It’s not certain that Rep. Bob Goodlatte’s (R-Va.) retirement will open the door to long-awaited federal legislation addressing states’ taxing authority over remote retailers.

Will Multiple Briefs Sway Supreme Court to Take Digital Tax Case?


The U.S. Supreme Court has dozens of state attorneys general and interest groups knocking on its door to take up the issue of states’ taxing authority over remote retailers.

House GOP Tax Plan Draws Protests Over State Impact


Federal lawmakers and groups representing state and local governments are pushing back against a key deduction contained in the House Republican tax reform plan released Nov. 2.

Wave of Amazon HQ2 Bids Unlike Anything Experts Have Seen


Is the nationwide tidal wave of proposals for Amazon’s second headquarters an unprecedented incentive bonanza, a game-changer, or a PR-stunt precipitating a dozen more PR stunts?

Reworking Intercompany Loan Rules a Mixed Blessing for States


Treasury Department recommendations to simplify Obama-administration documentation requirements on intercompany lending may be good news and bad news for states deciding whether to conform.

First Digital Sales Tax Dispute Reaches U.S. Supreme Court


South Dakota’s Attorney General has filed the first of an expected wave of state petitions asking the U.S. Supreme Court to reconsider a 25-year-old opinion restricting states’ ability to tax remote retailers.

State Groups Vow Fight for Tax Deduction Despite Trump, Big Six


Groups representing state and local officials will lobby hard to persuade members of Congress not to go along with calls from President Donald Trump and GOP leaders to end the federal deduction for...

States Won’t Sweat Conformity to Retroactive Tax Reform


States that want to follow retroactive provisions of whatever tax reform package comes from Congress this year probably wouldn’t worry about legal challenges.

Federal Partnership Rules May Be Tricky for States: ABA Group


State and local governments may find themselves in a pickle when a new federal partnership audit regime goes into effect, according to a Sept. 11 letter addressed to Internal Revenue Service...

First U.S. Prosecution Over ‘Zapper’ Software Nets Guilty Plea


A Seattle-area restaurant owner accused of using software to hide receipts and steal sales tax revenue pleaded guilty Aug. 30 in the first such prosecution in the U.S., the Washington Attorney...

IRS Asked to Help States by Clarifying Partnership Audit Regime


An influential tax group is asking the IRS to clarify how proposed regulations will implement certain aspects of the new federal partnership audit regime.

Michigan’s Value-Added Tax: A Cautionary Tale for Feds, States


The U.S. has been among a small number of developed countries for most of the last century in resisting an academically revered economic policy—the value-added tax. Michigan’s failed VAT may help...

‘Looking at You, Kid': Tax Credits for Movies, TV in Focus


The stiff competition among states to lure the multibillion-dollar film and television industry with lucrative tax credits may be going through a Darwinian period where only the strongest survive.

State Deduction Needed for Tax Reform After Health Care Failure


Republicans’ failure to repeal the taxes underlying the Affordable Care Act makes eliminating the deduction for state and local taxes even more important to their tax reform plans.

Federal Tax Reform Driving States to Digital Sales Taxes


Federal lawmakers’ efforts to control states’ taxing authority over remote retailers is adding pressure as potential federal tax reform threatens to further deplete states’ coffers.

Federal Bills Fighting to Modernize Interstate Taxes


A House-passed bill standardizing rules for taxing nonresident workers will face stiff opposition from large states that stand to lose millions in revenue, an original co-sponsor of the Senate...

Businesses Face a Patchwork of Trade Show Tax Rules


Businesses that use trade shows to promote and sell their products would be well-advised to research the hosting state’s nexus rules if they hope to avoid long-term sales and use tax duties in that jurisdiction, tax practitioners told Bloomberg BNA.

Prolific Tax Whistle-Blower Must Rethink Strategy


A Chicago lawyer regarded as the most prolific tax whistle-blower in the U.S. will have to reconsider his relentless litigation strategy in light of a state appeals court finding him ineligible for...

IRS Releases Proposed Partnership Audit Rules After Delay


The IRS proposed rules to implement the new partnership audit regime after a regulatory freeze delayed release of the guidance for five months.

Parties Unveil Model State Statute for Partnership Audit Law


Practitioners have rolled out draft model legislation that many hope will serve as the starting point for uniform state statutes addressing the new federal partnership audit regime.

States No Longer Fretting Over Federal Tax Reform This Year


The pressure to go into special session or take immediate action this year in response to federal tax reform no longer exists for state lawmakers and governors

Gray Areas in State Tax Policies: Bloomberg BNA Survey


Lawmakers’ strategy to strike a decades-old, state-border restriction on taxing sales may prove fruitful before the U.S. Supreme Court, according to a leading state and local tax practitioner.

States Eye New York Whistle-Blower Law as Tax Fraud Tool


State lawmakers and tax administrators are taking a closer look at enacting whistle-blower statutes as a strategy for prosecuting big-ticket incidents of tax fraud and scooping revenue into state coffers.

Tax Reform Would Send States Back to ‘Drawing Board’


Most modifications materializing from a potential federal tax reform package would throw states’ personal and corporate income tax structures up in the air, according to a leading tax professional.

States to Battle White House for Tax Deduction, Muni Exemption


States and cities are fighting to preserve a deduction for taxes paid to local governments after the White House’s tax plan said it would jettison the popular tool.

States, Tax Groups Furiously Planning for Partnership Audit Law


States and taxpayers aren’t waiting for a fix to the new federal partnership audit regime as they wade further into it to assess how the law will shape state tax systems.

Carried-Interest Bill Gets Attention in Connecticut


A subcommittee in the Connecticut Legislature heard testimony April 11 from the group called Patriotic Millionaires on a bill that would end the carried-interest tax advantage that benefits...

Digital Sales Tax: Hit and Miss in States


States’ collective agenda to rope in lost revenue from remote sales has yielded mixed results so far in 2017.

Most States Sick Over GOP Health Bill, Impact on Budgets


Rick Noonan said he wanted to cry when he heard the American Health Care Act was getting closer to becoming law.

Rise of Machines to Spark Rise of San Francisco Taxes?


Whether San Francisco should adopt an automation tax to replace taxes lost to automated jobs is the subject of a hearing proposed by a supervisor backing CEO pay surcharges.

Online Sales Tax Marching Toward South Dakota High Court


The South Dakota Supreme Court could soon take up the state’s online sales tax that a lower court ruled unconstitutional.

End of An Era: State Tax Legend Paul Frankel Dies


A light has gone out in the state and local tax world with the passing of one of its most preeminent and beloved practitioners.

Kansas Passthrough Exemption on Life Support


A controversial income tax break came back from the dead in the Kansas Legislature Feb. 22, but it appears to have little chance of ultimately surviving the current legislative session.

Business Tax Burdens Possibly on States’ Chopping Block


State efforts to carve out business personal property from taxation are gaining steam amid continuing calls for states to remove business inputs from the sales tax base.

Import-Export Tax Idea Presents State Constitutional Pitfalls


States could run afoul of the Constitution by following a federal border-adjustments plan advocated by House Speaker Paul Ryan (R-Wisc.) to tax imports and exempt exports.

Trump’s High Court Pick May Shadow Scalia in State Tax Cases


Justice Antonin Scalia’s potential successor may be cut from a similar judicial cloth—but it remains to be seen how the Supreme Court nominee could shape state tax issues.

“High” Taxes—States Continue to Look to Marijuana to Generate Revenue


As Colorado and Washington continue to experiment with legalized marijuana, state lawmakers’ attention has turned to preserving the new revenues and tweaking tax provisions. Meanwhile, at least nine...

Taxation of LPs and LLCs: Variances Among States Pose Traps for the Unwary


Two of the most popular business structures for small business owners are limited liability companies (LLCs) and limited partnerships (LPs). These business entities offer a host of practical...

Corporate Close-Up: Five Things to Watch for in State Corporate Income Taxes in 2017


In Chinese astrology, 2016 is the year of the monkey, a symbol of mobility and action, apt for a year setting the stage for potentially massive tax overhauls. The coming year will be symbolized by...

Three Prominent State and Local Tax Practitioners' Outlook on What's Ahead in 2017


Bloomberg BNA recently asked three prominent state and local tax thought leaders about changes they see on the horizon for 2017. Below are the responses from EY's Joe Huddleston, KPMG's Harley Duncan...

Alabama to Push Online Tax Bill After High Court Clears Way


Alabama’s tax commissioner said she will ask the state Legislature to consider a Colorado-style reporting and notice requirement for out-of-state retailers that don’t collect and remit the state’s...

Comcast Scores Partial Win in California Tax Dispute


A California appellate court panel affirmed a trial court ruling that was a partial win for both Comcast and the Franchise Tax Board in a dispute about Comcast’s unitary ties with another company and...

Colorado Nears $1B in Pot Revenue Since Retail Sales Began


Sales of recreational and medical marijuana generated about $266.5 million in tax, license, and fee revenue in Colorado in 2018, with the state now approaching $1 billion in revenue since legal recreational pot sales began in 2014.

Tax Notes

Jersey City Payroll Tax Constitutional, New Jersey Court Holds


Jersey City’s payroll tax does not violate the state or federal constitution, a New Jersey superior court has held.

California Lawmakers Balk at Proposal to Withhold Gas Tax Dollars


California Gov. Gavin Newsom (D) is drawing criticism for proposing to withhold transportation funding generated by a recent gas tax hike from localities that don’t meet housing development goals.

D.C. Mayor Proposes Tax Increases, Credits in Budget Address


District of Columbia Mayor Muriel Bowser (D) has proposed raising taxes on commercial property transactions to fund increased investment in affordable housing.

New Law Allows Arkansas to Liquidate Unclaimed Securities Upon Receipt


Arkansas will be able to sell unclaimed securities immediately upon receipt from the holder under recently enacted legislation.

New Hampshire Committee Vote Could Spell Trouble for Wayfair Bills


A New Hampshire House committee has voted to retain two bills that would block out-of-state tax authorities from imposing sales tax collection obligations on remote sellers in the state.

North Dakota Eliminates Remote Seller Transactions Threshold


North Dakota has eliminated the transactions threshold from its remote seller law.

Kentucky Legislature Passes Bank Franchise Tax Repeal, Marketplace Provisions


The Kentucky General Assembly has passed a cleanup bill to last year’s tax overhaul that would include repeal of the state bank franchise tax and would exclude Department of Revenue letter rulings from open records requests.

Opponents Still Sparring Over Arizona Digital Sales Tax Bill Provision


Legislation to clarify Arizona’s taxation of digital goods may face a legislative stalemate for the second year in a row.

Maine Bill Would Give Localities Bigger Slice of State Tax Revenue


A Maine lawmaker has proposed amending the state constitution to permanently increase the percentage of revenue the state allocates to localities.

Minnesota Bill Would Extend Provider Tax, Broaden Nexus for Drug Sales


A Minnesota bill would make permanent the state's healthcare provider tax, create a refundable premium tax credit, and expand nexus thresholds for the state's legend drug tax.

Select State Tax News

The $625M Powerball Winner’s Lottery Tax Bill Will Be Massive


the biggest Powerball lotteries ever." data-reactid="19">No one pulled a winning ticket for the Powerball jackpot on Wednesday night. Good news for the future winner though, since the prize winnings...

Tax Time Just Got Better with PayPal


March 20 -- PayPal issued the following news release: Tax season has officially begun, which means millions of U.S. households are preparing to file their taxes by the April 15th deadline. Income tax payments are the single largest government...

Kentucky nonprofits facing 'larger tax bill'


Frankfort For Kentucky's nonprofits, the last year has not been an easy one. A ruling by the Kentucky Supreme Court last March -- and a rushed overhaul of the state tax code less than a month later...

20 judges trained on tax-related matters in Kaduna


The Kaduna State Internal Revenue Service (KDIRS) on Thursday trained 20 Chief Magistrate Court Judges designated to adjudicate on resolving tax-related disputes in the state. The Legal Adviser to the KDIRS, Mr Francis Kozah, said at the opening of...



- Have you been thumped with a tax demand from the IRS and not sure what to do? Nationwide Tax Experts are on hand to offer you the best solution to save money and minimize that tax debt. Millions...

California State Controller gives tax season advice


SAN DIEGO (KUSI) – With the April 15 Tax Day a little more than a month away, California State Controller Betty Yee stopped by Good Morning San Diego with some tips for those who haven’t started...

What To Do if You’re Missing Key Tax Documents


With just over four weeks left before the annual tax filing deadline is here, now is the time to check to see if you have all the tax documents you need. Even if you’re someone who deliberately waits...

Idaho PUC Issues Order Involving ATC Communications


The Idaho Public Utilities Commission issued the following order (Case No. ALB-T-19-01 and Order No. 34280) involving Albion Telephone Company dba ATC Communications: IN THE MATTER OF ALBION TELEPHONE COMPANY D/BIA ATC COMMUNICATIONS FOR A 2018...

Tax measure narrowly gets Senate's OK


Senate President Pro Tempore Jim Hendren talks with Sen. Cecile Bledsoe on Wednesday after Hendren’s bill to provide $97 million a year in income tax cuts largely for low- and moderate-income...

Panel in Senate backs proposed online-sales levy


A state Senate committee advanced legislation Wednesday to require online sellers with no physical presence in Arkansas to collect sales and use taxes from in-state purchasers and make changes in the...

Fix on sales tax rule for non-profits on track to be changed


For Kentucky’s nonprofits, the last year has not been an easy one. A ruling by the Kentucky Supreme Court last March – and a rushed overhaul of the state tax code...

‘Statutory dues of firms are operational debt’


Authorities to be operational creditors The NCLAT on Wednesday held that statutory liability, including income tax and value-added tax dues of debt-ridden companies are ‘operational debt’, which...

Jones has bill on utility tax protests


Approximately three years ago, the Naturener Wind Farm appealed its taxes. While I would never support legislation that prevented such an appeal (as property values change over time), the impact on...

Tax breaks for green cars: helping the climate or the wealthy?


Gov. Jay Inslee wants more Washingtonians to drive electric vehicles to reduce our impact on the climate. To date, these vehicles have mostly been pricey luxuries enjoyed by people with money to...

Online-tax bill could cost state $33 million


#inform-video-player-1 .inform-embed { margin-top: 10px; margin-bottom: 20px; } #inform-video-player-2 .inform-embed { margin-top: 10px; margin-bottom: 20px; } PHOENIX — A plan to clarify what...

Cass County Board: County joins Leech Lake tribe in seeking larger return of state tax revenue


Cass County Commissioner Neal Gaalswyk and Leech Lake Tribal Chair Faron Jackson...

Reclaim Tax Breaks You May Have Missed in Recent Years


If doing this year’s taxes made you wish you could go back in time and claim tax breaks you’ve realized you overlooked or forgot on an old tax return, then congratulations, McFly — time travel is...

House speaker introduces reform legislation for University of Maryland Medical System amid 'self-dealing' scandal


House Speaker Michael Busch said Wednesday that he will introduce sweeping legislation to reform the University of Maryland Medical System’s board of directors as accusations of “self-dealing” have...

Lt. Gov. Kathy Hochul visits Watertown, advocates for tax cap


ARTICLE OPTIONS WATERTOWN — Lt. Gov. Kathy Hochul visited the Dulles State Office Building on Wednesday morning to meet with local elected officials and other leaders, advocating for Gov. Andrew...

NC historic tax credits have helped rebuild communities. This bill would expand them.


Raleigh A new bill would expand a state tax credit that has helped “bring back life” into historic buildings and communities across North Carolina, the mayor of one of those communities said...

Best tax software of 2019


Years ago, many folks needed an accountant to do their taxes, with the daunting task of figuring out which tax forms to collect from the local public library, needing to calculate the tax burden on...

Bank of Hope's Gift Supports Tax Preparation Program for Low-Income Families


Northridge: California State University, Northridge has issued the following news release: Bank of Hope has given California State University, Northridge $25,000 to support the university's income tax preparation assistance program for low-income...

Montana DOR Issues Guidance on Federal Income Tax Deductions on State Tax Returns


The Montana Department of Revenue (DOR) March 13 issued guidance on federal income tax deductions on state individual income tax returns. The DOR provided information that: 1) the...

Washington DOR Announces New Law on State Tax Requirements for Out of State Businesses


The Washington Department of Revenue March 18 announced a new law that updates the state tax...

Virginia Governor Signs Law Concerning Reduced Tax Rate on Essential Personal Hygiene Products


The Virginia Governor March 18 signed a law concerning a reduced sales and use tax rate on essential personal hygiene products. The law includes measures: 1) modifying...

Lithuania Tax Agency Issues FAQs on Tax Treatment of Income From Sale of Real Property in 2018


The Lithuanian State Tax Inspectorate March 14 issued FAQs on the calculation, declaration,...

ArcelorMittal seeks tax abatement from Burns Harbor


Chesterton Tribune The Burns Harbor ArcelorMittal Plant could get $163 million in upgrades over the next three to four years. Three representatives from ArcelorMittal approached the Burns Harbor...

Rep. Jones’ bill geared at helping schools, municipalities, counties


Approximately three years ago the NaturEner Wind Farm appealed its taxes. While I would never support legislation that prevented such an appeal as property values change over time, the impact on...



The following information was released by the Tax Foundation: Key Findings Individual income taxes are a major source of state government revenue, accounting for 37 percent of state tax collections. Forty-three states levy individual income taxes....

Incentives Watch: February a Busy Month for Virginia Credits and Incentives Legislation


/ by Virginia residents will be pleased to know that the Virginia legislature, which convened on Jan. 9, 2019, remained fairly busy until adjournment on Feb. 23. The legislation enacted...