Tax Alerts
Tax Briefing(s)
Social Security wage base and per-diem travel rates likely to rise
Around this time of year, key inflation-adjusted amounts are set for the coming year. For some of these amounts, there are “hints” at what final numbers may look like. Such is the case for...
Around this time of year, key inflation-adjusted amounts are set for the coming year. For some of these amounts, there are “hints” at what final numbers may look like. Such is the case for...
Treasury delays controversial regulation on corporate interest deduction
The IRS has announced that it will amend the so-called controversial "documentation regulations" so they apply only to interests issued or deemed issued on or after January 1, 2019. Such delay also gi...
The IRS has announced that it will amend the so-called controversial "documentation regulations" so they apply only to interests issued or deemed issued on or after January 1, 2019. Such delay also gi...
Complaints grow: IRS allowable living standards not realistic
In a recent post on the Taxpayer Advocate Service (TAS) site, National Taxpayer Advocate Nina Olson made the case that the IRS’s standards for assessing a taxpayer’s ability to pay an outs...
In a recent post on the Taxpayer Advocate Service (TAS) site, National Taxpayer Advocate Nina Olson made the case that the IRS’s standards for assessing a taxpayer’s ability to pay an outs...
New IRS CI Chief describes enforcement priorities
The new chief of IRS Criminal Investigations (CI), Don Fort, has announced some enforcement priorities for his team. CI will organize a new nationally coordinated investigations unit, which will focus...
The new chief of IRS Criminal Investigations (CI), Don Fort, has announced some enforcement priorities for his team. CI will organize a new nationally coordinated investigations unit, which will focus...
MyRA program to end because of low demand
The myRA savings program will be discontinued, the Treasury Department has announced. Treasury attributed the end of the program to low demand.Treasury launched myRA as nationwide in 2015. Account hol...
The myRA savings program will be discontinued, the Treasury Department has announced. Treasury attributed the end of the program to low demand.Treasury launched myRA as nationwide in 2015. Account hol...
AL - Assessment upheld as taxpayer failed to establish change in domicile
The taxpayer was a domiciliary of Alabama during the years in question and, therefore, subject to Alabama income tax because he failed to: (1) prove his intent to permanently abandon his Alabama domic...
The taxpayer was a domiciliary of Alabama during the years in question and, therefore, subject to Alabama income tax because he failed to: (1) prove his intent to permanently abandon his Alabama domic...
AK - Sale of tailings not subject to mining tax
The Alaska Department of Revenue’s assessment of the mining license tax against the owner of property for the sale of tailings was erroneous because the tailings were personal property. The prop...
The Alaska Department of Revenue’s assessment of the mining license tax against the owner of property for the sale of tailings was erroneous because the tailings were personal property. The prop...
AZ - Guidance issued on licensing for property rental owners and managers
The Arizona Department of Revenue has issued a reminder for residential rental property owners to obtain a transaction privilege tax (TPT) license, and for property management companies (PMCs) to ensu...
The Arizona Department of Revenue has issued a reminder for residential rental property owners to obtain a transaction privilege tax (TPT) license, and for property management companies (PMCs) to ensu...
AR - Taxpayer was domiciled in state and taxable as resident
A taxpayer’s protest of a personal income tax assessment for the 2014 tax year was dismissed because he failed to prove that he was not an Arkansas domiciliary during that period. Generally, a t...
A taxpayer’s protest of a personal income tax assessment for the 2014 tax year was dismissed because he failed to prove that he was not an Arkansas domiciliary during that period. Generally, a t...
CA - Nonconventional power facilities not subject to statewide assessment
For California property tax purposes, a facility producing power from other than a conventional power source that is an exempt wholesale generator is not an "electrical generation facility"subjec...
For California property tax purposes, a facility producing power from other than a conventional power source that is an exempt wholesale generator is not an "electrical generation facility"subjec...
CO - Part-year resident and nonresident individual apportionment regulation amended
The Colorado Department of Revenue has amended a regulation that clarifies the apportionment of Colorado tax for part-year residents and nonresidents and provides guidance for such apportionment regar...
The Colorado Department of Revenue has amended a regulation that clarifies the apportionment of Colorado tax for part-year residents and nonresidents and provides guidance for such apportionment regar...
CT - Warning about email ransomware scam impersonating FBI and IRS issued
The Connecticut Department of Revenue Services (DRS) Commissioner Kevin Sullivan has issued a press release warning tax preparers and taxpayers of scam emails claiming to be from the Internal Revenue ...
The Connecticut Department of Revenue Services (DRS) Commissioner Kevin Sullivan has issued a press release warning tax preparers and taxpayers of scam emails claiming to be from the Internal Revenue ...
DE - W-2 and 1099 FAQs updated for 2017 tax year
The Delaware Division of Revenue has updated its answers to frequently asked questions (FAQs) regarding W-2 and 1099 personal income tax withholding information for the 2018 reporting period. The FAQs...
The Delaware Division of Revenue has updated its answers to frequently asked questions (FAQs) regarding W-2 and 1099 personal income tax withholding information for the 2018 reporting period. The FAQs...
DC - October 1st rate changes announced
The District of Columbia Office of Tax and Revenue has announced that on October 1, 2017, the surtax on cigarettes will increase from 42 cents to 44 cents per package resulting in a combined rate of $...
The District of Columbia Office of Tax and Revenue has announced that on October 1, 2017, the surtax on cigarettes will increase from 42 cents to 44 cents per package resulting in a combined rate of $...
FL - Permission granted to cease filing consolidated returns
A taxpayer, who was the parent company of an affiliated group of corporations, was granted permission to cease filing consolidated Florida corporate income tax returns due to changes in business circu...
A taxpayer, who was the parent company of an affiliated group of corporations, was granted permission to cease filing consolidated Florida corporate income tax returns due to changes in business circu...
GA - Exemption for admission to fine arts performances and exhibitions discussed
Sales of tickets, fees, or charges for admission to certain fine arts performances or exhibitions in Georgia are exempt from sales tax from April 25, 2017, until July 1, 2020. The sales tax exemption ...
Sales of tickets, fees, or charges for admission to certain fine arts performances or exhibitions in Georgia are exempt from sales tax from April 25, 2017, until July 1, 2020. The sales tax exemption ...
HI - Advertising and display requirements for transient lodging operators discussed
A Hawaii Department of Taxation publication discusses advertising and display requirements for operators of transient accommodations.All advertisements for transient accommodations and resort time sha...
A Hawaii Department of Taxation publication discusses advertising and display requirements for operators of transient accommodations.All advertisements for transient accommodations and resort time sha...
ID - 2018 Interest rate on tax delinquencies and refunds set
For 2018, the interest rate on an underpayment or overpayment of Idaho corporate income tax, personal income tax, sales and use tax, or any other non-property tax administered by the Idaho State Tax C...
For 2018, the interest rate on an underpayment or overpayment of Idaho corporate income tax, personal income tax, sales and use tax, or any other non-property tax administered by the Idaho State Tax C...
IL - Illinois enacts sand use tax for consumer rentals
Illinois has enacted two 6.25% taxes on transactions involving merchandise rented or used by consumers. The rental purchase agreement occupation tax (rental sales tax) is imposed on transactions where...
Illinois has enacted two 6.25% taxes on transactions involving merchandise rented or used by consumers. The rental purchase agreement occupation tax (rental sales tax) is imposed on transactions where...
IN - Taxpayer’s retail transactions not exempt under public transportation exemption
Purchases and leases by a full-service truck leasing company (taxpayer) were not exempt from Indiana sales and use tax under the public transportation exemption because the taxpayer did not use or con...
Purchases and leases by a full-service truck leasing company (taxpayer) were not exempt from Indiana sales and use tax under the public transportation exemption because the taxpayer did not use or con...
IA - Taxpayers not entitled to capital gains deduction under retired farmer provision
Iowa personal income taxpayers were properly denied capital gain deduction claimed under the retired farmer provision because the taxpayer-husband did not materially participate in farming the land fi...
Iowa personal income taxpayers were properly denied capital gain deduction claimed under the retired farmer provision because the taxpayer-husband did not materially participate in farming the land fi...
KS - Appeal dismissed for lack of jurisdiction
The Kansas Court of Appeals dismissed the Council Grove Lake Association’s (CGLA) appeal for lack of jurisdiction because the City of Council Grove (city) did not grant the CGLA’s authorit...
The Kansas Court of Appeals dismissed the Council Grove Lake Association’s (CGLA) appeal for lack of jurisdiction because the City of Council Grove (city) did not grant the CGLA’s authorit...
KY - Kentucky high court finds portion of telecom tax unconstitutional
The Kentucky Supreme Court has found a portion of the Multichannel Video Programming and Communications Services Tax (the Telecom Tax) unconstitutional. Specifically, the court held that the legislatu...
The Kentucky Supreme Court has found a portion of the Multichannel Video Programming and Communications Services Tax (the Telecom Tax) unconstitutional. Specifically, the court held that the legislatu...
LA - Local rate changes announced
The following Louisiana local sales and use tax rate changes have been announced.In Lafayette Parish, the city of Carencro increased its local rate from 2% to 3%, resulting in a total (state and local...
The following Louisiana local sales and use tax rate changes have been announced.In Lafayette Parish, the city of Carencro increased its local rate from 2% to 3%, resulting in a total (state and local...
ME - “Marijuana products” defined
Maine added "marijuana product" to its retail marijuana laws and updated the meaning of "retail marijuana product". "Marijuana product" means concentrated marijuana or a produ...
Maine added "marijuana product" to its retail marijuana laws and updated the meaning of "retail marijuana product". "Marijuana product" means concentrated marijuana or a produ...
MD - Reminder issued on expiration of individual taxpayer identification numbers
The Maryland Comptroller has reminded taxpayers that the Internal Revenue Service will send letters in August to taxpayers with expiring Individual Taxpayer Identification Numbers (ITIN). ITINs with m...
The Maryland Comptroller has reminded taxpayers that the Internal Revenue Service will send letters in August to taxpayers with expiring Individual Taxpayer Identification Numbers (ITIN). ITINs with m...
MA - Changes to computation of tax for Non-U.S. corporations with treaty-exempt income announced
The Massachusetts Department of Revenue (DOR) has announced in a Technical Information Release (TIR) a change in policy on the calculation of the non-income measure of the corporate excise tax by a no...
The Massachusetts Department of Revenue (DOR) has announced in a Technical Information Release (TIR) a change in policy on the calculation of the non-income measure of the corporate excise tax by a no...
MI - MBT surcharge ends; informal conference procedures
The Michigan Department of Treasury has announced that the Michigan Business Tax (MBT) annual surcharge expired, effective January 1, 2017. The surcharge was scheduled to be eliminated on January 1, 2...
The Michigan Department of Treasury has announced that the Michigan Business Tax (MBT) annual surcharge expired, effective January 1, 2017. The surcharge was scheduled to be eliminated on January 1, 2...
MN - Fact sheet regarding candy updated
A Minnesota Department of Revenue sales tax fact sheet regarding candy has been updated to reflect that, beginning July 1, 2017, the only taxable food sold through vending machines is prepared food, s...
A Minnesota Department of Revenue sales tax fact sheet regarding candy has been updated to reflect that, beginning July 1, 2017, the only taxable food sold through vending machines is prepared food, s...
MS - Eligibility of surviving spouse for homestead exemption discussed
The Mississippi Attorney General has issued an opinion clarifying questions pertaining to the eligibility of a surviving spouse for an ad valorem homestead exemption. The Attorney General opined that,...
The Mississippi Attorney General has issued an opinion clarifying questions pertaining to the eligibility of a surviving spouse for an ad valorem homestead exemption. The Attorney General opined that,...
MO - Sales of gate accessory system to farmers for agricultural purposes exempt
A taxpayer’s sales of its gate accessory system that automatically opens and closes a fence gate when a tractor or other vehicle bumps the system’s mechanism and passes through the gate is...
A taxpayer’s sales of its gate accessory system that automatically opens and closes a fence gate when a tractor or other vehicle bumps the system’s mechanism and passes through the gate is...
MT - Homeowner vacation rentals taxable
Montana homeowners must collect both sales tax and lodging tax when renting their home, or a room in their home, to guests on a short-term basis. Recently, compnaies have made such rentals popular by ...
Montana homeowners must collect both sales tax and lodging tax when renting their home, or a room in their home, to guests on a short-term basis. Recently, compnaies have made such rentals popular by ...
NE - Local rate changes announced
The Nebraska Department of Revenue has reminded taxpayers that beginning October 1, 2017, the village of Lawrence will impose a 1% local sales and use tax. Also, the village of Shelton will terminate ...
The Nebraska Department of Revenue has reminded taxpayers that beginning October 1, 2017, the village of Lawrence will impose a 1% local sales and use tax. Also, the village of Shelton will terminate ...
NV - Additional credit amount authorized for scholarship organization donations
Recently enacted Nevada legislation authorizes the Department of Taxation to allow additional credit amounts to be claimed against the modified business tax and the financial institution modified busi...
Recently enacted Nevada legislation authorizes the Department of Taxation to allow additional credit amounts to be claimed against the modified business tax and the financial institution modified busi...
NH - DRA provides summary of 2017 legislation
For taxes it administers, the New Hampshire Department of Revenue Administration (DRA) has released a summary of the 2017 legislative session. The release is for informational purposes and is only int...
For taxes it administers, the New Hampshire Department of Revenue Administration (DRA) has released a summary of the 2017 legislative session. The release is for informational purposes and is only int...
NJ - Appeal dismissed for lack of sufficient evidence
New Jersey property tax assessments on a commercial property were upheld because the property owner failed to present sufficient evidence to overcome the assessments presumption of validity. The prope...
New Jersey property tax assessments on a commercial property were upheld because the property owner failed to present sufficient evidence to overcome the assessments presumption of validity. The prope...
NM - New Mexico high court finds retirement and continuing care community not exempt
The New Mexico Supreme Court has found that a retirement and continuing care community is not exempt from property tax because the property is not used primarily for a substantial public benefit furth...
The New Mexico Supreme Court has found that a retirement and continuing care community is not exempt from property tax because the property is not used primarily for a substantial public benefit furth...
NY - Interest income from DC bonds properly subject to tax
The New York State Division of Taxation properly held that income a resident personal income taxpayer received from District of Columbia Tobacco Settlement Revenue Bonds (DC bonds) should be added to ...
The New York State Division of Taxation properly held that income a resident personal income taxpayer received from District of Columbia Tobacco Settlement Revenue Bonds (DC bonds) should be added to ...
NC - Taxability of fuel grade ethanol and biodiesel fuel imported through marine vessels discussed
The North Carolina Department of Revenue has issued an important notice informing taxpayers that, based on an amendment to the statute during the 2017 legislative session, excise tax will be levied on...
The North Carolina Department of Revenue has issued an important notice informing taxpayers that, based on an amendment to the statute during the 2017 legislative session, excise tax will be levied on...
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 - Department discusses unreported income billing program
The Ohio Department of Taxation has informed personal income taxpayers that it began mailing out CP2000 income tax billing notices for tax years 2013, 2014 and 2015 to taxpayers who have not filed an ...
The Ohio Department of Taxation has informed personal income taxpayers that it began mailing out CP2000 income tax billing notices for tax years 2013, 2014 and 2015 to taxpayers who have not filed an ...
OK - Tax increase on motor vehicle sales upheld
In a case not yet released for publication, the Oklahoma Supreme Court upheld legislation that partially revoked a sales and use tax exemption for motor vehicles sales subject to the motor vehicle exc...
In a case not yet released for publication, the Oklahoma Supreme Court upheld legislation that partially revoked a sales and use tax exemption for motor vehicles sales subject to the motor vehicle exc...
OR - Taxpayers failed to prove incremental ecampus cost for providing course sections
The Oregon Tax Court denied the taxpayers' appeal from the assessment of corporate income tax for tax years 2009-2011 because the taxpayers failed to provide evidence of an incremental eCampus cost as...
The Oregon Tax Court denied the taxpayers' appeal from the assessment of corporate income tax for tax years 2009-2011 because the taxpayers failed to provide evidence of an incremental eCampus cost as...
PA - Hurricane harvey extension announced
The Pennsylvania Department of Revenue will extend certain tax return filing deadlines for corporate taxpayers filing the form RCT-101 directly impacted by the severe storms and flooding from Hurrican...
The Pennsylvania Department of Revenue will extend certain tax return filing deadlines for corporate taxpayers filing the form RCT-101 directly impacted by the severe storms and flooding from Hurrican...
RI - Tax applies to motor vehicle documentation and title preparation fees
The Rhode Island Division of Taxation has issued a notice regarding the application of sales and use tax to motor vehicle documentation and title preparation fees, and other such miscellaneous fees, e...
The Rhode Island Division of Taxation has issued a notice regarding the application of sales and use tax to motor vehicle documentation and title preparation fees, and other such miscellaneous fees, e...
SC - South Carolina decision that satellite TV provider could not use cost of performance apportionment method affirmed
The South Carolina Court of Appeals affirmed an administrative law court (ALC) decision that a taxpayer must source 100% of its subscription receipts from South Carolina customers to the numerator of ...
The South Carolina Court of Appeals affirmed an administrative law court (ALC) decision that a taxpayer must source 100% of its subscription receipts from South Carolina customers to the numerator of ...
SD - Applications open for buffer strip incentives
South Dakota Gov. Dennis Daugaard has notified taxpayers that they can apply to receive riparian buffer strip property tax incentives, enactment of which was reported previously. Under the new law, el...
South Dakota Gov. Dennis Daugaard has notified taxpayers that they can apply to receive riparian buffer strip property tax incentives, enactment of which was reported previously. Under the new law, el...
TN - Separate exemption certificates required for each location
The taxpayer’s customers, who include manufacturers and various nonprofit entities who want to purchase electricity at either a reduced rate or exempt from Tennessee sales and use tax and who ma...
The taxpayer’s customers, who include manufacturers and various nonprofit entities who want to purchase electricity at either a reduced rate or exempt from Tennessee sales and use tax and who ma...
TX - Commodity broker not eligible for reduced franchise tax assessment
A Connecticut-based commodity broker (taxpayer) was not eligible for a reduced Texas franchise tax assessment, because it failed to prove that two of its affiliates having Texas nexus were passive ent...
A Connecticut-based commodity broker (taxpayer) was not eligible for a reduced Texas franchise tax assessment, because it failed to prove that two of its affiliates having Texas nexus were passive ent...
UT - Assessment upheld as taxpayers were full-year residents of state
An assessment of Utah personal income tax against a married couple (taxpayers) was upheld because the taxpayers failed to rebut the presumption of domicile based on receiving the primary residential e...
An assessment of Utah personal income tax against a married couple (taxpayers) was upheld because the taxpayers failed to rebut the presumption of domicile based on receiving the primary residential e...
VT - Erroneous notice of intent to reduce refund addressed
The Vermont Department of Taxes has indicated in a release that it has sent out a Notice of Intent to Reduce Refund in error to about 1,100 personal income taxpayers this year. The error was that ther...
The Vermont Department of Taxes has indicated in a release that it has sent out a Notice of Intent to Reduce Refund in error to about 1,100 personal income taxpayers this year. The error was that ther...
VA - “Subject to tax” exception to intangible expense addback determined to apply on post-apportionment basis
For corporate income tax purposes, the Supreme Court of Virginia has affirmed a decision from the Circuit Court of the City of Richmond, holding that the "subject to tax" exception to the st...
For corporate income tax purposes, the Supreme Court of Virginia has affirmed a decision from the Circuit Court of the City of Richmond, holding that the "subject to tax" exception to the st...
WA - Assessment corrected due to “tax-included” advertisements
A computer sales and service shop was granted a correction of an assessment for Washington sales tax and retailing business and occupation (B&O) tax because it properly advertised that its prices ...
A computer sales and service shop was granted a correction of an assessment for Washington sales tax and retailing business and occupation (B&O) tax because it properly advertised that its prices ...
WV - Effective date of local tax imposition or rate change amended
A West Virginia emergency rule amendment provides that if a municipality imposes or changes the rate of a local consumers sales and use tax, the effective date for payment and collection of the tax wi...
A West Virginia emergency rule amendment provides that if a municipality imposes or changes the rate of a local consumers sales and use tax, the effective date for payment and collection of the tax wi...
WI - Receipts from software sold to out-of-state manufacturers not included in Wisconsin sales factor
In a Wisconsin corporate franchise tax case involving an out-of-state company that licensed software to original equipment manufacturers (OEMs), the Tax Appeals Commission concluded that the company&r...
In a Wisconsin corporate franchise tax case involving an out-of-state company that licensed software to original equipment manufacturers (OEMs), the Tax Appeals Commission concluded that the company&r...
WY - SST taxability matrix and certificate of compliance revised
The Wyoming Department of Revenue has revised the state’s Streamlined Sales and Use Tax (SST) taxability matrix and certificate of compliance, effective August 1, 2017. The taxability matrix is ...
The Wyoming Department of Revenue has revised the state’s Streamlined Sales and Use Tax (SST) taxability matrix and certificate of compliance, effective August 1, 2017. The taxability matrix is ...
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