Follow

SALT Savvy Blog

Articles: 1-10 of 71

Passing-through the SALT Deduction Cap: New Jersey Edition

USA - February 18 2020 In response to the federal $10,000 cap on the state and local tax deduction, New Jersey recently enacted an elective pass-through entity tax. By…

The Illinois Appellate Court Shuts the Door on the Secretary of State’s Aggressive Attempt to Subject An Out-of-State Corporation to Double Taxation

USA - February 7 2020 Over the years, too many corporations doing business in Illinois have had the unfortunate experience of receiving a notice of delinquency from the…

The Hits Keep Rolling: NY Proposes Unapportioned Data Tax

USA - January 24 2020 Continuing the unpleasant theme of aggressive state tax proposals, a bill has surfaced in the New York Assembly (following a companion bill that was…

The Next Online Attack: Digital Advertising?

USA - January 22 2020 In an era of ever-expanding state tax bases, there are two new legislative proposals in Maryland (SB 2) and Nebraska (LB 989) that seek to either…

Massachusetts Issues Business Activity Tax Nexus Guidance, Signaling Continued Trend

USA - November 12 2019 Massachusetts recently joined a handful of other states by issuing a final revised regulation adopting a ...

States over the Edge and Testing Boundaries with Business Activity Tax Nexus Guidance

USA - October 21 2019 Wayfair has, for now, answered the question (at least, in part) of whether economic activity creates substantial nexus under the Commerce Clause for…

Illinois To Roll Out Comprehensive Tax Amnesty Programs Starting October 1, 2019

USA - July 19 2019 On June 5, 2019, the Illinois legislature enacted Public Act 101-0009 which includes comprehensive amnesty programs covering taxes administered by…

Illinois Enacts Major Tax Changes

USA - June 18 2019 The Illinois legislature recently passed several tax related bills along with a budget. The tax changes are primarily reflected in Senate Bills 689…

The CAT’s Out of the Bag: After Many False Starts, Oregon Passes New Corporate Activity Tax

USA - June 11 2019 Following several failed attempts by Oregon voters and the Oregon legislature to pass a gross receipts tax (see Not Dead Yet: Oregon Voters Propose…

Massachusetts Sued (In Massachusetts) Over pre-Wayfair Remote Sales Tax Regulation

USA - February 7 2019 Six online retailers recently sued the Massachusetts Department of Revenue over the pre-Wayfair enforcement of regulation 830 CMR 64H.1.7 (“Remote…