Close

Articles Posted in States

Updated:

Oregon Tax Court Applies Wayfair Retroactively in Telecommunications Tax Case

The Regular Division of the Oregon Tax Court just handed down a nexus decision with respect to the collection of an emergency telecommunications tax (E911 Tax).  In Ooma, Inc. v. Department of Revenue, TC 5331 Tax Court, 03/02/2020, the Court concluded that notwithstanding the absence of physical presence in Oregon,…

Updated:

COVID-19: Comprehensive Coverage of State Income Tax Relief as of March 29, 2020

Forty-four states plus the District of Columbia impose an income tax on corporations. In response to the COVID-19 pandemic, 36 of those 45 jurisdictions have established income tax relief to corporate taxpayers in the form of tax payment extensions. Of those 36, most also extended the return filing deadline and…

Updated:

No Sales or Use Tax Due on Materials and Equipment Used to Construct and Install Steam Facility at Tennessee Manufacturing Plant

In a letter ruling published March 16, 2020, the Tennessee Department of Revenue concluded that a contractor’s purchase of materials and equipment for use in the construction and installation of a new steam production facility at a federally owned manufacturing plant was exempt from Tennessee sales and use tax.  Tenn.…

Updated:

San Francisco’s COVID-19 Pandemic “Relief”

In addition to the COVID-19 pandemic relief federal and state authorities have provided to taxpayers in the form of delayed tax return filing and payment deadlines (see Pillsbury’s 3/21/20 Legal Alert co-authored by Carley and Mike, among others), San Francisco has also issued some relief in connection with its core…

Updated:

California OTA to Host Informal IPM to Discuss Possible Amendments to Rules for Tax Appeals

The California Office of Tax Appeals will hold an informal interested parties meeting on April 3, 2020, to discuss proposed amendments to its rules for tax appeals. The proposed amendments are in response to feedback from public and internal parties after the OTA began operating under its permanent rules for…

Updated:

COVID-19: IRS and States Extend Tax Payment Deadlines

SeeSALT attorneys Carley Roberts & Mike Le partnered with their Pillsbury tax colleagues Nora Burke & Hannah Hollingsworth to detail the impact of COVID-19 on the IRS and States Extended Tax Payment Deadlines. Takeaways of the recent article include: The IRS announced that individuals and businesses may defer both federal…

Updated:

Michigan Alternative Apportionment Formula Victory for Taxpayer

A very interesting and heartening decision was just handed down by the Michigan Court of Appeals in Vectren Infrastructure Services Corp. v. Department of Treasury in connection with a sale of an out-of-state business. Copy attached. In Vectren, the Court of Appeals held that the Department of Treasury’s (DOT) removal…

Updated:

South Carolina ALC Says Pipeline Company’s Assets May Qualify for Pollution Control Equipment Exemption

On March 6, 2020, the South Carolina Administrative Law Court entered an order in Colonial Pipeline Co. v. South Carolina Department of Revenue, No. 18-ALJ-17-0443-CC, in which it held that a pipeline company’s assets may qualify for a property tax exemption for pollution control equipment of industrial plants under S.C.…

Updated:

Arizona Advances Legislation Requesting Federal Intervention for Sales Tax Simplification

There have been two interesting developments in Arizona as a result of Wayfair. First, the Arizona House of Representatives pushed forward a resolution, H.C.M. 2006, last week to formally ask Congress to enact uniform national legislation to simplify sales tax or similar tax collection by all states and to reduce…

Updated:

Washington B&O Tax Litigation Hits Financial Services Industry

A Washington state trial judge partially granted the state’s motion to dismiss a lawsuit challenging the validity of a recently enacted Washington tax measure that increases the state’s Business & Occupation Tax (B&O Tax) on large, out-of-state financial institutions. The Plaintiffs, the Washington Bankers Association and American Bankers Association (collectively,…