Tax Alerts
Tax Briefing(s)
IRS Releases 2020 Inflation-Adjusted Tax Tables, Other Amounts
The IRS has released the annual inflation adjustments for 2020 for over 60 tax provisions, including the income tax rate tables. The IRS issues these cost-of-living adjustments (COLAs) each year to re...
The IRS has released the annual inflation adjustments for 2020 for over 60 tax provisions, including the income tax rate tables. The IRS issues these cost-of-living adjustments (COLAs) each year to re...
2020 Inflation Adjustments for Pension Plans, Retirement Accounts
The IRS has released the 2020 cost-of-living adjustments (COLAs) for pension plan dollar limitations, and other retirement-related provisions.Highlights of 2020 ChangesThe contribution limit for emplo...
The IRS has released the 2020 cost-of-living adjustments (COLAs) for pension plan dollar limitations, and other retirement-related provisions.Highlights of 2020 ChangesThe contribution limit for emplo...
IRS Updates Guidance on Computing Deductions for Operating a Vehicle
The IRS has released guidance that updates Rev. Proc. 2010-51, I.R.B. 2010-51, 883 to reflect changes made to Code Secs. 67 and 217 by the Tax Cuts and Jobs Act (TCJA) ( P.L. 115-97). Rev. Proc. 2010-...
The IRS has released guidance that updates Rev. Proc. 2010-51, I.R.B. 2010-51, 883 to reflect changes made to Code Secs. 67 and 217 by the Tax Cuts and Jobs Act (TCJA) ( P.L. 115-97). Rev. Proc. 2010-...
Accounting Method Change Procedures Updated
The IRS has released guidance listing the specific changes in accounting method to which the automatic change procedures in Rev. Proc. 2015-13, I.R.B. 2015-5, 419, apply. This guidance updates and sup...
The IRS has released guidance listing the specific changes in accounting method to which the automatic change procedures in Rev. Proc. 2015-13, I.R.B. 2015-5, 419, apply. This guidance updates and sup...
Proposed Updated RMD Tables Issued
The IRS has proposed updated life expectancy and distribution period tables under the required minimum distribution (RMD) rules. The proposed tables reflect the general increase in life expectancy, an...
The IRS has proposed updated life expectancy and distribution period tables under the required minimum distribution (RMD) rules. The proposed tables reflect the general increase in life expectancy, an...
Joint Directive on Work Opportunity Tax Credit Issued
The IRS Large Business and International Division (LB&I) and Small Business/Self-Employed Division (SBSE) have issued a joint directive to provide instructions to LB&I and SBSE examiners on th...
The IRS Large Business and International Division (LB&I) and Small Business/Self-Employed Division (SBSE) have issued a joint directive to provide instructions to LB&I and SBSE examiners on th...
New LB&I Campaign on Deferred Foreign Income
The IRS Large Business and International (LB&I) has added a new active campaign to the IRS website called "IRC 965." The campaign’s goal is to promote compliance with Code Sec. 965, Treatmen...
The IRS Large Business and International (LB&I) has added a new active campaign to the IRS website called "IRC 965." The campaign’s goal is to promote compliance with Code Sec. 965, Treatmen...
IRS Highlights Steps For Smooth Processing of Taxpayers' 2019 Federal Tax Returns
The IRS urged taxpayers to act now to ensure the smooth processing of their 2019 federal tax return. This reminder, first in a series, was aimed to help taxpayers get ready for the upcoming tax filing...
The IRS urged taxpayers to act now to ensure the smooth processing of their 2019 federal tax return. This reminder, first in a series, was aimed to help taxpayers get ready for the upcoming tax filing...
AL - Date Bullock County stopped using department to administer, collect taxes corrected
Effective October 1, 2019, Bullock County stopped using the Alabama Department of Revenue in the administration and collection of its sales/use taxes and any other additional taxes. Previously, the de...
Effective October 1, 2019, Bullock County stopped using the Alabama Department of Revenue in the administration and collection of its sales/use taxes and any other additional taxes. Previously, the de...
AK - Interest rate announced for Q4 of 2019
The Alaska interest rate for delinquent taxes and overpayment of taxes is set at 7.75%, compounded quarterly, for the period October 1, 2019, through December 31, 2019. The Department of Revenue posti...
The Alaska interest rate for delinquent taxes and overpayment of taxes is set at 7.75%, compounded quarterly, for the period October 1, 2019, through December 31, 2019. The Department of Revenue posti...
AZ - Interest rates remains same on underpayment and overpayment for fourth quarter of 2019
The interest rates on underpayments and overpayments of Arizona taxes for the period October 1, 2019, through December 31, 2019, are unchanged from the previous quarter at 5%. The Department of Revenu...
The interest rates on underpayments and overpayments of Arizona taxes for the period October 1, 2019, through December 31, 2019, are unchanged from the previous quarter at 5%. The Department of Revenu...
AR - Itemized deduction partially sustained
A personal income taxpayer’s itemized deductions on her Arkansas tax returns and schedules and an adjustment to her total income for moving expenses were partially sustained as the taxpayer prov...
A personal income taxpayer’s itemized deductions on her Arkansas tax returns and schedules and an adjustment to her total income for moving expenses were partially sustained as the taxpayer prov...
CA - California partial exemption for zero-emission transit buses discussed
Recently enacted legislation enacted a partial California sales and use tax exemption on eligible purchases and leases of zero-emission technology transit buses by the following qualifying purchasers:...
Recently enacted legislation enacted a partial California sales and use tax exemption on eligible purchases and leases of zero-emission technology transit buses by the following qualifying purchasers:...
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 - Requirements for paid tax preparers to obtain department-issued permit discussed
For corporate and personal income tax purposes, paid tax preparers who:prepare more than 10 Connecticut returns, orprepare more than 10 federal returns for Connecticut clients, orprepare a combination...
For corporate and personal income tax purposes, paid tax preparers who:prepare more than 10 Connecticut returns, orprepare more than 10 federal returns for Connecticut clients, orprepare a combination...
DE - Answers to W-2 and 1099 FAQs for 2019 tax year updated
The Delaware Division of Revenue has updated its answers to frequently asked questions (FAQs) regarding W-2 and 1099 personal income tax withholding requirements for the 2020 reporting period. The FAQ...
The Delaware Division of Revenue has updated its answers to frequently asked questions (FAQs) regarding W-2 and 1099 personal income tax withholding requirements for the 2020 reporting period. The FAQ...
DC - Filing process for consumer use tax changed
District taxpayers are required to file Consumer Use Tax on Purchases and Rentals (FR-329) tax return and remit payment through the Office of Tax and Revenue’s online tax portal, https://my...
District taxpayers are required to file Consumer Use Tax on Purchases and Rentals (FR-329) tax return and remit payment through the Office of Tax and Revenue’s online tax portal, https://my...
FL - Commercial rental tax rate decrease discussed
Florida reminds taxpayers that, effective January 1, 2020, the sales tax rate on commercial rentals is decreased from 5.7% to 5.5%.Application of Tax RateThe tax rate applies to the total rent charged...
Florida reminds taxpayers that, effective January 1, 2020, the sales tax rate on commercial rentals is decreased from 5.7% to 5.5%.Application of Tax RateThe tax rate applies to the total rent charged...
GA - Sovereign immunity had no application to current litigation
The Georgia Supreme Court partly reversed the decision of the trial court because it was found that sovereign immunity had no application to the current litigation. In this matter, City of College Par...
The Georgia Supreme Court partly reversed the decision of the trial court because it was found that sovereign immunity had no application to the current litigation. In this matter, City of College Par...
HI - Guidance regarding marketplace facilitators released
Hawaii has released guidance on the expanded imposition of general excise tax (GET) on sales made through marketplace facilitators under Act 2, Session Laws of Hawaii 2019 (Act 2). As previously repor...
Hawaii has released guidance on the expanded imposition of general excise tax (GET) on sales made through marketplace facilitators under Act 2, Session Laws of Hawaii 2019 (Act 2). As previously repor...
ID - Maximum homeowner’s exemption unchanged for 2020
The Idaho State Tax Commission has announced that, based on its calculations, the maximum homeowner’s property tax exemption will remain $100,000 in 2020. The maximum exemption is also $100,000 ...
The Idaho State Tax Commission has announced that, based on its calculations, the maximum homeowner’s property tax exemption will remain $100,000 in 2020. The maximum exemption is also $100,000 ...
IL - Department must apply credits of overpayment to liabilities
The Illinois Department of Revenue (department) clarified that, under Illinois law, it is mandatory for the department to apply an overpayment against a corporate, personal or trust income tax liabili...
The Illinois Department of Revenue (department) clarified that, under Illinois law, it is mandatory for the department to apply an overpayment against a corporate, personal or trust income tax liabili...
IN - Taxpayers claimed homestead exemption on Indiana house; subject to tax as domiciliary
Taxpayers were liable for personal income tax as Indiana full-time residents for the tax year 2013 because they obtained the Indiana homestead exemption for their Indiana home and therefore failed to ...
Taxpayers were liable for personal income tax as Indiana full-time residents for the tax year 2013 because they obtained the Indiana homestead exemption for their Indiana home and therefore failed to ...
IA - Business expenses partially denied as taxpayer failed to provide documentation
Taxpayers’ protest against Iowa personal income tax refund denial for the tax year 2012 and against the issuance of a Notice of Assessment for the tax year 2013 was partially denied because the ...
Taxpayers’ protest against Iowa personal income tax refund denial for the tax year 2012 and against the issuance of a Notice of Assessment for the tax year 2013 was partially denied because the ...
KS - Q1 local rate changes announced
The Kansas DOR announces the local sales and use tax rate changes below for the quarter beginning January 1, 2020.City Rate ChangesCity rate changes and developments are as follows:Herington (Dickinso...
The Kansas DOR announces the local sales and use tax rate changes below for the quarter beginning January 1, 2020.City Rate ChangesCity rate changes and developments are as follows:Herington (Dickinso...
KY - Kentucky combined reporting rules issued
Members of a unitary group doing business in Kentucky must file a combined corporation income tax report for tax years beginning after 2018. Kentucky issued combined reporting rules that explain:the c...
Members of a unitary group doing business in Kentucky must file a combined corporation income tax report for tax years beginning after 2018. Kentucky issued combined reporting rules that explain:the c...
LA - Increase in millage rates addressed
The Louisiana Attorney General has opined that to increase the general ad valorem alimony tax millage, a parish would have to submit the increase to a vote of the electors. The Attorney General noted ...
The Louisiana Attorney General has opined that to increase the general ad valorem alimony tax millage, a parish would have to submit the increase to a vote of the electors. The Attorney General noted ...
ME - Bulletin explains what must be included in sale price on which tax liability is based
Maine Revenue Services has updated its instructional bulletin explaining what must be included in the sale price on which sales or use tax liability is based. The bulletin includes a list of what is i...
Maine Revenue Services has updated its instructional bulletin explaining what must be included in the sale price on which sales or use tax liability is based. The bulletin includes a list of what is i...
MD - List of tangible personal property and services subject to tax issued
The Comptroller of Maryland has released a list of tangible personal property (TPP) and services that are subject to sales and use tax. The list may be used as a guide in determining the taxability of...
The Comptroller of Maryland has released a list of tangible personal property (TPP) and services that are subject to sales and use tax. The list may be used as a guide in determining the taxability of...
MA - Receipts from federal litigation presumed attributable to state as taxpayer commercially domiciled in state
A corporate income taxpayer’s receipts derived from federal litigation enforcing the taxpayer’s patent rights were properly attributable to State because the taxpayer was commercially domi...
A corporate income taxpayer’s receipts derived from federal litigation enforcing the taxpayer’s patent rights were properly attributable to State because the taxpayer was commercially domi...
MI - Michigan education trust program reopens for enrollment
The Michigan Education Trust (MET) program reopens for enrollment on December 1 in order to allow taxpayers that purchase a contract by the end of the year to qualify for a personal income tax deducti...
The Michigan Education Trust (MET) program reopens for enrollment on December 1 in order to allow taxpayers that purchase a contract by the end of the year to qualify for a personal income tax deducti...
MN - Taxpayer was liable for tax for purchases made after his license expired
A taxpayer was liable for Minnesota motor vehicle excise tax (MVET) for all vehicle purchases made between October 3, 2010, and May 31, 2012, because he did not have a valid dealer license during that...
A taxpayer was liable for Minnesota motor vehicle excise tax (MVET) for all vehicle purchases made between October 3, 2010, and May 31, 2012, because he did not have a valid dealer license during that...
MS - Lexington imposes 2% tax on prepared food and beverages served at restaurants
Effective November 1, 2019, the city of Lexington imposes a 2% Mississippi local sales and use tax on sales of prepared food and beverages at restaurants.Authorization of TaxLegislation enacted during...
Effective November 1, 2019, the city of Lexington imposes a 2% Mississippi local sales and use tax on sales of prepared food and beverages at restaurants.Authorization of TaxLegislation enacted during...
MO - Interest rate on tax delinquencies unchanged for 2020
The annually adjusted rate of interest imposed on delinquent Missouri taxes for the upcoming calendar year 2020 will be 5%. The interest rate on delinquent taxes for the calendar year 2019 is also 5%....
The annually adjusted rate of interest imposed on delinquent Missouri taxes for the upcoming calendar year 2020 will be 5%. The interest rate on delinquent taxes for the calendar year 2019 is also 5%....
MT - Guidance issued on repatriation, GILTI, and FDII
Montana has explained the corporate income tax treatment of Tax Cuts and Jobs Act provisions concerning deemed repatriation of foreign dividends, global intangible low-taxed income, and foreign-derive...
Montana has explained the corporate income tax treatment of Tax Cuts and Jobs Act provisions concerning deemed repatriation of foreign dividends, global intangible low-taxed income, and foreign-derive...
NE - Temporary penalty and interest waiver granted to certain remote sellers
The Nebraska Tax Commissioner has granted a temporary penalty and interest waiver to remote sellers and multivendor marketplace platforms (MMPs) that were not engaged in business prior to April 1, 201...
The Nebraska Tax Commissioner has granted a temporary penalty and interest waiver to remote sellers and multivendor marketplace platforms (MMPs) that were not engaged in business prior to April 1, 201...
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 - Recent legislation reviewed
New Hampshire has release a summary of legislation enacted this year. The legislation highlighted impacts the business profits tax and business enterprise taxes:rates;IRC conformity;apportionment; and...
New Hampshire has release a summary of legislation enacted this year. The legislation highlighted impacts the business profits tax and business enterprise taxes:rates;IRC conformity;apportionment; and...
NJ - Automatic extension till January 15, 2020 granted for certain fiscal tax year filers
New Jersey corporation business taxpayers filing Forms CBT-100, BFC-1, or CBT-100S are being granted an automatic extension to file their tax returns. Taxpayers filing under this automatic extension w...
New Jersey corporation business taxpayers filing Forms CBT-100, BFC-1, or CBT-100S are being granted an automatic extension to file their tax returns. Taxpayers filing under this automatic extension w...
NM - Department's use of special trucking apportionment method erroneous
An out-of-state corporation’s protest against the New Mexico Taxation and Revenue Department’s (department’s) corporate income tax assessment was sustained because the taxpayer estab...
An out-of-state corporation’s protest against the New Mexico Taxation and Revenue Department’s (department’s) corporate income tax assessment was sustained because the taxpayer estab...
NY - Taxpayer's petition dismissed because tribunal did not have jurisdiction
A tobacco products distributor’s (taxpayer’s) claim for refund of New York tobacco products taxes was dismissed because the Tax Appeals Tribunal’s (tribunal’s) jurisdiction was...
A tobacco products distributor’s (taxpayer’s) claim for refund of New York tobacco products taxes was dismissed because the Tax Appeals Tribunal’s (tribunal’s) jurisdiction was...
NC - North Carolina standard deduction increased, holding company definition expanded
North Carolina enacted legislation that:increases the standard deduction for personal income taxpayers; andexpands the definition of "holding company" for franchise tax purposes.How Much Is ...
North Carolina enacted legislation that:increases the standard deduction for personal income taxpayers; andexpands the definition of "holding company" for franchise tax purposes.How Much Is ...
ND - Local taxes and tax rates discussed
The North Dakota Office of State Tax Commissioner (commissioner) has issued a guideline discussing local taxes and tax rates effective October 1, 2019. The guideline provides information on local sale...
The North Dakota Office of State Tax Commissioner (commissioner) has issued a guideline discussing local taxes and tax rates effective October 1, 2019. The guideline provides information on local sale...
OH - Cat nexus guidance updated
Ohio has updated its commercial activity tax nexus guidance. The guidance was updated with:an updated bright-line nexus discussion; andformatting changes.Bright-Line Nexus DiscussionThe release was up...
Ohio has updated its commercial activity tax nexus guidance. The guidance was updated with:an updated bright-line nexus discussion; andformatting changes.Bright-Line Nexus DiscussionThe release was up...
OK - Denial of petition to set aside tax sale upheld
An Oklahoma trial court did not err in denying the taxpayers' petition to set aside the property tax sale because a prospective heir was not entitled to notice of the tax sale under the terms of the s...
An Oklahoma trial court did not err in denying the taxpayers' petition to set aside the property tax sale because a prospective heir was not entitled to notice of the tax sale under the terms of the s...
OR - Valuation upheld for failure to substantiate reduction claim
For Oregon property tax purposes, the tax court upheld the Department of Revenue's valuation of the property of a telecommunications company (taxpayer) because the taxpayer failed to provide evidence ...
For Oregon property tax purposes, the tax court upheld the Department of Revenue's valuation of the property of a telecommunications company (taxpayer) because the taxpayer failed to provide evidence ...
PA - Exceptions denied as FISE regulation inconsistent with statutory law
A commercial bank’s (taxpayer’s) purchase of computer hardware, canned computer software, and related services did not qualify as "construction contract" under the amended Tax co...
A commercial bank’s (taxpayer’s) purchase of computer hardware, canned computer software, and related services did not qualify as "construction contract" under the amended Tax co...
SC - Taxpayer eligible for legal residence special assessment
The South Carolina Administrative Law Court reversed the property tax assessment issued by the county assessor denying the taxpayer’s application for a legal residence special assessment because...
The South Carolina Administrative Law Court reversed the property tax assessment issued by the county assessor denying the taxpayer’s application for a legal residence special assessment because...
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 - Sale and installation of modular cleanroom subject to tax
The sale and installation of a modular cleanroom was subject to Tennessee sales and use tax because the cleanroom remained tangible personal property (TPP) after installation. Generally, the sale and ...
The sale and installation of a modular cleanroom was subject to Tennessee sales and use tax because the cleanroom remained tangible personal property (TPP) after installation. Generally, the sale and ...
TX - Reservation fee taxable as receipts from sale of amusement service
The Tax Division of the Texas Comptroller of Public Accounts (division) properly assessed sales and use tax on a reservation fee that a taxpayer charged its customers for providing an amusement servic...
The Tax Division of the Texas Comptroller of Public Accounts (division) properly assessed sales and use tax on a reservation fee that a taxpayer charged its customers for providing an amusement servic...
UT - Employer withholding tax guide updated
For personal income tax purposes, the Utah State Tax Commission has updated its Employer Withholding Tax Guide to reflect that (1) it is a class B misdemeanor to have Utah employees without a withhold...
For personal income tax purposes, the Utah State Tax Commission has updated its Employer Withholding Tax Guide to reflect that (1) it is a class B misdemeanor to have Utah employees without a withhold...
VT - 2019 specifications for e-filing 1099 information discussed
The Vermont Department of Taxes (department) issued guidance regarding 2019 specifications for e-filing 1099 information using myVTax, the division's online filing site. The taxpayers must file t...
The Vermont Department of Taxes (department) issued guidance regarding 2019 specifications for e-filing 1099 information using myVTax, the division's online filing site. The taxpayers must file t...
VA - Trial court wrongly excluded taxpayer’s appraiser’s testimony
For Virginia property tax purposes, the trial court abused its discretion when it excluded testimony from the taxpayer’s appraiser because a real estate appraiser is not required to have an acti...
For Virginia property tax purposes, the trial court abused its discretion when it excluded testimony from the taxpayer’s appraiser because a real estate appraiser is not required to have an acti...
WA - School bus operator did not qualify for taxation as public utility
A school bus contractor was not eligible for a refund of Washington business and occupation (B&O) tax because its transportation of students did not fall within transporting persons "for hire...
A school bus contractor was not eligible for a refund of Washington business and occupation (B&O) tax because its transportation of students did not fall within transporting persons "for hire...
WV - Publication discussing short-term leases and rentals of real property updated
West Virginia has updated a sales and use tax publication pertaining to short-term leases and rentals of real property. The publication contains tax information for owners and managers of units of rea...
West Virginia has updated a sales and use tax publication pertaining to short-term leases and rentals of real property. The publication contains tax information for owners and managers of units of rea...
WI - Guidance on long-term capital gains for investments in businesses updated
For corporate and personal income tax purposes, the Wisconsin Department of Revenue (department) has updated its fact sheet regarding the deferral and exclusion of long-term capital gains for investme...
For corporate and personal income tax purposes, the Wisconsin Department of Revenue (department) has updated its fact sheet regarding the deferral and exclusion of long-term capital gains for investme...
WY - Local rate change announced
Beginning January 1, 2020, Crook County, Wyoming will eliminate its specific purpose county option tax and decrease its total sales tax rate from 6% to 5%. The notice can be viewed on the department&r...
Beginning January 1, 2020, Crook County, Wyoming will eliminate its specific purpose county option tax and decrease its total sales tax rate from 6% to 5%. The notice can be viewed on the department&r...
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