Tax Alerts
Tax Briefing(s)
2018 Year-End Tax PlanningTax Reform 2.02018 Post-Filing Season UpdateCongress Approves Sweeping Tax Overhaul
New Relief Procedures Allow Former Citizens to Avoid Covered Expatriate Treatment
The IRS has announced new relief procedures for certain individuals who have relinquished their U.S citizenship but want to come into compliance with their U.S. income tax and reporting obligations an...
The IRS has announced new relief procedures for certain individuals who have relinquished their U.S citizenship but want to come into compliance with their U.S. income tax and reporting obligations an...
New Tax Withholding Estimator Tool Helps Employees and Self-Employed
The IRS has reminded taxpayers that the new Tax Withholding Estimator tool includes a feature designed to make it simpler for employees who received self-employment income to accurately estimate the r...
The IRS has reminded taxpayers that the new Tax Withholding Estimator tool includes a feature designed to make it simpler for employees who received self-employment income to accurately estimate the r...
Low-Income Housing Credit Relief Guidelines Provided for California
The IRS has expanded relief provided in Rev. Proc. 2014-49, I.R.B. 2014-37, 535, and Rev. Proc. 2014-50, I.R.B. 2014-37, 540, to owners of qualified low-income housing projects and to issuers of exemp...
The IRS has expanded relief provided in Rev. Proc. 2014-49, I.R.B. 2014-37, 535, and Rev. Proc. 2014-50, I.R.B. 2014-37, 540, to owners of qualified low-income housing projects and to issuers of exemp...
IRS Encourages Taxpayers to Develop Emergency Preparedness Plan
The IRS has reminded taxpayers—whether individuals, organizations or businesses—to develop an emergency preparedness plan as the peak of hurricane season fast approaches.Taxpayers should p...
The IRS has reminded taxpayers—whether individuals, organizations or businesses—to develop an emergency preparedness plan as the peak of hurricane season fast approaches.Taxpayers should p...
CAP Application Period Now Open
The IRS announced the opening of the application period for its 2020 Compliance Assurance Process (CAP) program. Eligible new corporate applicants for CAP must (1) have assets of $10 million or more; ...
The IRS announced the opening of the application period for its 2020 Compliance Assurance Process (CAP) program. Eligible new corporate applicants for CAP must (1) have assets of $10 million or more; ...
List of Countries with U.S. Exchange of Information Agreements Updated
The IRS has added Georgia to the list of countries with which the United States has an agreement relating to the exchange of tax information. Under these agreements the United States consents to provi...
The IRS has added Georgia to the list of countries with which the United States has an agreement relating to the exchange of tax information. Under these agreements the United States consents to provi...
AL - Taxpayer not liable to pay tax on its bingo operations
The Alabama Tax Tribunal (tribunal) held that the Department of Revenue’s (department’s) assessment of sales and consumer’s use tax against a bingo operator (taxpayer) was void becau...
The Alabama Tax Tribunal (tribunal) held that the Department of Revenue’s (department’s) assessment of sales and consumer’s use tax against a bingo operator (taxpayer) was void becau...
AK - Governor calls for constitutional amendments in sos address
In his first State of the State (SOS) address, Alaska Gov. Michael J. Dunleavy announced three constitutional amendments he plans to introduce. The amendments, which will be what he called "the f...
In his first State of the State (SOS) address, Alaska Gov. Michael J. Dunleavy announced three constitutional amendments he plans to introduce. The amendments, which will be what he called "the f...
AZ - Local rate changes announced
Upcoming changes to local transaction privilege tax (TPT) rates in Arizona have been announced.ClarkdaleEffective November 1, 2019, Clarkdale will increase its TPT rate to 3.5% for the following busin...
Upcoming changes to local transaction privilege tax (TPT) rates in Arizona have been announced.ClarkdaleEffective November 1, 2019, Clarkdale will increase its TPT rate to 3.5% for the following busin...
AR - Refund denied for failure to use appropriate apportionment method
A taxpayer’s claim for an Arkansas corporate income tax refund was properly denied because the taxpayer failed to utilize an appropriate apportionment method for the purpose of determining its A...
A taxpayer’s claim for an Arkansas corporate income tax refund was properly denied because the taxpayer failed to utilize an appropriate apportionment method for the purpose of determining its A...
CA - State elections for partnership audit adjustments clarified
California has clarified when it will grant requests to make state elections for partnership audit adjustments. The Franchise Tax Board (FTB) must grant a partnership’s request to make an electi...
California has clarified when it will grant requests to make state elections for partnership audit adjustments. The Franchise Tax Board (FTB) must grant a partnership’s request to make an electi...
CO - Remote seller had substantial nexus for sale of exempt products
A remote seller doing business in Colorado had substantial nexus with Colorado and had to collect and remit state sales tax.Meeting the thresholdThe remote seller manufactured and sold baked goods for...
A remote seller doing business in Colorado had substantial nexus with Colorado and had to collect and remit state sales tax.Meeting the thresholdThe remote seller manufactured and sold baked goods for...
CT - Rate increase on certain meals and drinks discussed
Effective October 1, 2019, the Connecticut sales and use tax rate on certain meals and drinks is increased from 6.35% to 7.35%.Application of Rate Hike on Certain Meals and DrinksThe rate increase app...
Effective October 1, 2019, the Connecticut sales and use tax rate on certain meals and drinks is increased from 6.35% to 7.35%.Application of Rate Hike on Certain Meals and DrinksThe rate increase app...
DE - Estimated tax exemption created for pass-through entity real estate sales
Nonresident pass-through entities must pay estimated tax on income and gain from the sale or exchange of Delaware real estate. A nonresident pass-through entity must pay the tax before the state recor...
Nonresident pass-through entities must pay estimated tax on income and gain from the sale or exchange of Delaware real estate. A nonresident pass-through entity must pay the tax before the state recor...
DC - District of Columbia announces upcoming tax rate changes for cigarettes and other tobacco products
There are upcoming tax rate changes in the District of Columbia for cigarettes and other tobacco products.Rate Increase for Cigarette Excise TaxThe cigarette excise tax is made up of:a fixed tax per p...
There are upcoming tax rate changes in the District of Columbia for cigarettes and other tobacco products.Rate Increase for Cigarette Excise TaxThe cigarette excise tax is made up of:a fixed tax per p...
FL - Florida corporate income tax rate reduced
The Florida Department of Revenue (department) issued a publication informing corporate income taxpayers that the tax rate has been reduced from 5.5% to 4.458% for tax years beginning on or after Janu...
The Florida Department of Revenue (department) issued a publication informing corporate income taxpayers that the tax rate has been reduced from 5.5% to 4.458% for tax years beginning on or after Janu...
GA - Serving of legal documents discussed
The Georgia Department of Revenue (department) issued a bulletin discussing the appropriate methods for serving a legal document to the department. Under Georgia law, only the Commissioner or his/her ...
The Georgia Department of Revenue (department) issued a bulletin discussing the appropriate methods for serving a legal document to the department. Under Georgia law, only the Commissioner or his/her ...
HI - Mandatory electronic filing of Hawaii corporate income tax returns starting January 2020
Corporate income taxpayers liable for tax under sections 235-71, 235-71.5, or 235-72 of Hawaii Revenue Statutes must file their returns due on or after January 1, 2020, electronically. Currently, taxp...
Corporate income taxpayers liable for tax under sections 235-71, 235-71.5, or 235-72 of Hawaii Revenue Statutes must file their returns due on or after January 1, 2020, electronically. Currently, taxp...
ID - Withholding tables updated for 2019
The Idaho State Tax Commission has updated income tax withholding tables for 2019. The Commission advises that it is not necessary to adjust withholding back to the beginning of 2019, but that the tab...
The Idaho State Tax Commission has updated income tax withholding tables for 2019. The Commission advises that it is not necessary to adjust withholding back to the beginning of 2019, but that the tab...
IL - Taxpayer liable to pay tax on purchase of motor vehicle
An administrative law judge (ALJ) properly ruled that a taxpayer was required to pay Illinois nonretailer use tax on a motor vehicle she purchased from a private seller, because she failed to prove th...
An administrative law judge (ALJ) properly ruled that a taxpayer was required to pay Illinois nonretailer use tax on a motor vehicle she purchased from a private seller, because she failed to prove th...
IN - County income rates adjusted
Indiana has announced county income tax rates that are effective October 1, 2019.Which Counties Increased the Rate?Counties increasing their rates include:Clay from 0.0225 to 0.0235;Clinton from 0.022...
Indiana has announced county income tax rates that are effective October 1, 2019.Which Counties Increased the Rate?Counties increasing their rates include:Clay from 0.0225 to 0.0235;Clinton from 0.022...
IA - Request for refund denied as untimely
For Iowa personal income tax purposes, a married couple (taxpayers) was not entitled to a refund because they did not file their refund claims within the statutory limitation period. Generally, a taxp...
For Iowa personal income tax purposes, a married couple (taxpayers) was not entitled to a refund because they did not file their refund claims within the statutory limitation period. Generally, a taxp...
KS - Q4 local rate changes announced
The Kansas DOR announces the local sales and use tax rate changes below for the quarter beginning October 1, 2019.City Rate ChangesCity rate changes and developments are as follows:Louisburg increases...
The Kansas DOR announces the local sales and use tax rate changes below for the quarter beginning October 1, 2019.City Rate ChangesCity rate changes and developments are as follows:Louisburg increases...
KY - Opinion issued on procedure for sale of city’s certificates of delinquency
The Kentucky Attorney General has issued a general opinion stating that if a city elects to have its ad valorem taxes, including delinquent taxes, collected by the county sheriff, then all procedures ...
The Kentucky Attorney General has issued a general opinion stating that if a city elects to have its ad valorem taxes, including delinquent taxes, collected by the county sheriff, then all procedures ...
LA - Valuation of property remanded for recalculation
For property tax purposes, the Louisiana Court of Appeal affirmed in part and reversed in part the district court’s decision because the district court erred in affirming the Louisiana Tax Commi...
For property tax purposes, the Louisiana Court of Appeal affirmed in part and reversed in part the district court’s decision because the district court erred in affirming the Louisiana Tax Commi...
ME - Guidance on valuation and appeal procedures updated
Maine Revenue Services has updated its guidance on valuation and appeal procedures for property tax purposes. Topics covered include definitions, state valuations and appeal to the State Board of Prop...
Maine Revenue Services has updated its guidance on valuation and appeal procedures for property tax purposes. Topics covered include definitions, state valuations and appeal to the State Board of Prop...
MD - Nexus properly established as subsidiary lacked economic substance
An intellectual holding company and wholly-owned subsidiary of a multi-national producer and marketer of processed foods was confirmed to have sufficient contacts with Maryland to establish the requir...
An intellectual holding company and wholly-owned subsidiary of a multi-national producer and marketer of processed foods was confirmed to have sufficient contacts with Maryland to establish the requir...
MA - Abatement application denied as untimely
The Massachusetts Appellate Tax Board (board) properly denied a taxpayer's application for an abatement of overpaid corporate excise tax as untimely. In this matter, the taxpayer was assessed an addit...
The Massachusetts Appellate Tax Board (board) properly denied a taxpayer's application for an abatement of overpaid corporate excise tax as untimely. In this matter, the taxpayer was assessed an addit...
MI - Additional home heating credits announced
The Michigan Department of Treasury (Treasury) has issued a press release announcing that personal income taxpayers who received a home heating credit in 2018 will receive an additional one-time credi...
The Michigan Department of Treasury (Treasury) has issued a press release announcing that personal income taxpayers who received a home heating credit in 2018 will receive an additional one-time credi...
MN - Revised mining guide, taconite rate released
The Minnesota Department of Revenue has issued the 2019 Mining Tax Guide. The new guide includes the taconite production tax rate — $2.811 per taxable ton — for concentrates produced in 20...
The Minnesota Department of Revenue has issued the 2019 Mining Tax Guide. The new guide includes the taconite production tax rate — $2.811 per taxable ton — for concentrates produced in 20...
MS - Amendments to dividend income regulation proposed
The Mississippi Department of Revenue has proposed amendments to the corporate income tax regulation that governs dividend income. Among other changes, the proposed changes would:provide that dividend...
The Mississippi Department of Revenue has proposed amendments to the corporate income tax regulation that governs dividend income. Among other changes, the proposed changes would:provide that dividend...
MO - Local tax rate changes announced
The following local Missouri sales and use tax rate changes take effect October 1, 2019. Also, new rates are listed for each county, city, and special district affected by the rate changes.County Chan...
The following local Missouri sales and use tax rate changes take effect October 1, 2019. Also, new rates are listed for each county, city, and special district affected by the rate changes.County Chan...
MT - New pass-through entity form announced, disregarded entity filing requirements changed
Montana announced that, beginning with tax year 2019, partnerships and S corporations will file their tax returns using the new Montana Pass-Through Entity Tax Return, Form PTE.The Montana S Corporati...
Montana announced that, beginning with tax year 2019, partnerships and S corporations will file their tax returns using the new Montana Pass-Through Entity Tax Return, Form PTE.The Montana S Corporati...
NE - Computer reporting procedure for forms W-2 and W-2g released
For corporate and personal income tax purposes, the Nebraska Department of Revenue (department) released an information guide addressing the computer reporting procedure for forms W-2 and W-2G. Accord...
For corporate and personal income tax purposes, the Nebraska Department of Revenue (department) released an information guide addressing the computer reporting procedure for forms W-2 and W-2G. Accord...
NV - Clark county tax increase coming
Nevada’s most populated county, Clark County, will soon see a sales and use tax increase.Sales Tax Rate IncreaseEffective January 1, 2020, Clark County’s sales and use tax rate will be 8.3...
Nevada’s most populated county, Clark County, will soon see a sales and use tax increase.Sales Tax Rate IncreaseEffective January 1, 2020, Clark County’s sales and use tax rate will be 8.3...
NH - Attorney general offers advice to sellers contacted by another state
The New Hampshire Attorney General has advised New Hampshire businesses that have been contacted by another state regarding sales tax collection to contact:an accountant, attorney, or other appropriat...
The New Hampshire Attorney General has advised New Hampshire businesses that have been contacted by another state regarding sales tax collection to contact:an accountant, attorney, or other appropriat...
NJ - FAQs concerning transient accommodations discussed
The New Jersey Division of Taxation discusses frequently asked questions (FAQs) concerning transient accommodations. Beginning August 9, 2019, the rental of a transient accommodation obtained directly...
The New Jersey Division of Taxation discusses frequently asked questions (FAQs) concerning transient accommodations. Beginning August 9, 2019, the rental of a transient accommodation obtained directly...
NM - CEO personally liable for company’s unpaid withholding tax
For New Mexico corporate income tax purposes, the chief executive officer (CEO) of a company was liable for the company’s unpaid withholding taxes because the CEO met the definition of "emp...
For New Mexico corporate income tax purposes, the chief executive officer (CEO) of a company was liable for the company’s unpaid withholding taxes because the CEO met the definition of "emp...
NY - Petition for summary determination denied because material and triable issues of fact existed
A limited liability company’s (taxpayer’s) petition for summary determination filed pursuant to the denial of its claim for a refund of New York sales and use tax was properly dismissed be...
A limited liability company’s (taxpayer’s) petition for summary determination filed pursuant to the denial of its claim for a refund of New York sales and use tax was properly dismissed be...
NC - SST boundary database updated
The North Carolina Department of Revenue has updated information related to the Streamlined Sales and Use Tax (SST) Agreement. The sales tax boundary database, which specifies the boundaries for all t...
The North Carolina Department of Revenue has updated information related to the Streamlined Sales and Use Tax (SST) Agreement. The sales tax boundary database, which specifies the boundaries for all t...
ND - Brochure regarding tax incentives updated
An updated North Dakota Office of Tax Commissioner brochure describes various corporate income, sales and use, and property tax incentives for businesses.Corporate income tax incentives discussed in t...
An updated North Dakota Office of Tax Commissioner brochure describes various corporate income, sales and use, and property tax incentives for businesses.Corporate income tax incentives discussed in t...
OH - Taxpayers filing 2019 municipal net profit tax must register by October 1
The Ohio Department of Taxation (department) has issued a press release informing corporate income taxpayers that Ohio businesses that have a tax year that begins on August 1, 2019 and want to file th...
The Ohio Department of Taxation (department) has issued a press release informing corporate income taxpayers that Ohio businesses that have a tax year that begins on August 1, 2019 and want to file th...
OK - Electronic filer handbook issued for TY 2019
The Oklahoma Tax Commission has updated its individual income tax electronic filer handbook for tax year 2019.ChangesThe handbook includes an updated electronic filing calendar for 2019. In addition, ...
The Oklahoma Tax Commission has updated its individual income tax electronic filer handbook for tax year 2019.ChangesThe handbook includes an updated electronic filing calendar for 2019. In addition, ...
OR - Department to hold meetings seeking input from taxpayers and preparers regarding administrative rules for cat
The Oregon Department of Revenue issued a news release informing corporate income taxpayers and tax preparers that it will host a series of meetings across the state over the next three weeks to seek ...
The Oregon Department of Revenue issued a news release informing corporate income taxpayers and tax preparers that it will host a series of meetings across the state over the next three weeks to seek ...
PA - 2020 Purta surcharge rate announced
The result of the Pennsylvania Public Utility Realty Tax Act (PURTA) surcharge rate calculation for the tax year beginning January 1, 2020, is zero mills. Therefore, no surcharge will be imposed. ...
The result of the Pennsylvania Public Utility Realty Tax Act (PURTA) surcharge rate calculation for the tax year beginning January 1, 2020, is zero mills. Therefore, no surcharge will be imposed. ...
RI - Rhode Island issues estimated payment guidance for pass-through entities electing entity-level tax
The Rhode Island Division of Taxation has issued corporate income tax guidance on estimated tax payments for pass-through entities electing to pay the state’s new entity-level tax. Estimated pay...
The Rhode Island Division of Taxation has issued corporate income tax guidance on estimated tax payments for pass-through entities electing to pay the state’s new entity-level tax. Estimated pay...
SC - Amazon was liable for South Carolina tax on third-party merchant sales
Amazon Services is liable for South Carolina sales taxes on the sale of third-party merchant products because it is "in the business of selling" for purposes of the Sales and Use Tax Act. Am...
Amazon Services is liable for South Carolina sales taxes on the sale of third-party merchant products because it is "in the business of selling" for purposes of the Sales and Use Tax Act. Am...
SD - Publication discusses various sales and use tax topics
The South Dakota Department of Revenue has updated a publication addressing various sales and use tax topics. The updated publication includes information on remote sellers and marketplace sellers. Th...
The South Dakota Department of Revenue has updated a publication addressing various sales and use tax topics. The updated publication includes information on remote sellers and marketplace sellers. Th...
TN - Charges for web-based information database service are not subject to tax
Charges for access to a web-based information database service are not subject to Tennessee sales and use tax.How Do Customers Access the Web-Based Information Database?The taxpayer:compiles data;stor...
Charges for access to a web-based information database service are not subject to Tennessee sales and use tax.How Do Customers Access the Web-Based Information Database?The taxpayer:compiles data;stor...
TX - Manager of company personally responsible to remit taxes
The manager of a company (taxpayer) that operated two restaurants was held personally liable for the company’s Texas sales and mixed beverage tax. Under Texas law, an individual who controls or ...
The manager of a company (taxpayer) that operated two restaurants was held personally liable for the company’s Texas sales and mixed beverage tax. Under Texas law, an individual who controls or ...
UT - Assessment sustained as taxpayers were state domiciliary
A married couple (taxpayers) was properly assessed Utah personal income tax because they were domiciled state residents during the tax years at issue. In this matter, the taxpayers moved to another st...
A married couple (taxpayers) was properly assessed Utah personal income tax because they were domiciled state residents during the tax years at issue. In this matter, the taxpayers moved to another st...
VT - State follows federal treatment of GILTI, IRC Sec. 163(j), and FDII deduction
Global intangible low-taxed income is automatically included in the Vermont tax calculation starting point because Vermont net income for corporate taxpayers is based on federal taxable income after s...
Global intangible low-taxed income is automatically included in the Vermont tax calculation starting point because Vermont net income for corporate taxpayers is based on federal taxable income after s...
VA - Assessment abated as taxpayer was not state domiciliary
A Virginia personal income tax assessment against a taxpayer was abated because she was not a domiciliary resident of Virginia in 2015. The Department of Taxation received information from the Interna...
A Virginia personal income tax assessment against a taxpayer was abated because she was not a domiciliary resident of Virginia in 2015. The Department of Taxation received information from the Interna...
WA - Taxability of concrete pumping services explained
Effective October 1, 2019, the excise tax treatment of concrete pumping services in Washington depends on whether it is sold alone or with concrete materials or other construction services.Concrete Pu...
Effective October 1, 2019, the excise tax treatment of concrete pumping services in Washington depends on whether it is sold alone or with concrete materials or other construction services.Concrete Pu...
WV - Buckhannon imposes municipal tax beginning in 2020
Buckhannon imposes a West Virginia municipal sales and use tax at a 1% rate, which brings the combined rate to 7%, effective January 1, 2020.The West Virginia State Tax Department had formerly indicat...
Buckhannon imposes a West Virginia municipal sales and use tax at a 1% rate, which brings the combined rate to 7%, effective January 1, 2020.The West Virginia State Tax Department had formerly indicat...
WI - Protest against denial of dividend-received deduction sustained
For Wisconsin corporate income tax purposes, a Delaware-based corporation was allowed to claim a "dividend-received deduction" (DRD) related to distribution received from an affiliated forei...
For Wisconsin corporate income tax purposes, a Delaware-based corporation was allowed to claim a "dividend-received deduction" (DRD) related to distribution received from an affiliated forei...
WY - SST taxability matrix and certificate of compliance updated
Wyoming updated its Streamlined Sales and Use Tax (SST) Agreement taxability matrix and certificate of compliance. The changes are effective August 1, 2019. Taxability Matrix, Wyoming Department ...
Wyoming updated its Streamlined Sales and Use Tax (SST) Agreement taxability matrix and certificate of compliance. The changes are effective August 1, 2019. Taxability Matrix, Wyoming Department ...
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