February 3, 2021 – The SALT Report

Michigan – Sales and Use Tax Notice: Emagine Entertainment, Inc., et. al. v Dep’t of Treasury

Posted on February 3, 2021 by Aaron Jaime — No Comments ↓

On November 19, 2020, the Court of Appeals issued its published decision in Emagine Entertainment, Inc., et. al. v Dep’t of Treasury, Mich App (2020).[1] Emagine operated movie theaters. At issue was whether Emagine’s sales of prepackaged candy constituted the taxable sale of prepared food Continue reading Michigan – Sales and Use Tax Notice: Emagine Entertainment, Inc., et. al. v Dep’t of Treasury→

New York – $130 Million Proposal to Help Highly Impacted Small Businesses with Tax Credits as Part of FY 2022 Executive Budget

Posted on February 3, 2021 by Aaron Jaime — No Comments ↓

Proposal Would Utilize Four Tax Credits to Help Highly Impacted Small Businesses in the Accommodation, Arts and Entertainment, Restaurant and Musical and Theatrical Production Industries Governor Andrew M. Cuomo today announced a $130 million proposal to enact the Pandemic Recovery and Restart Program Continue reading New York – $130 Million Proposal to Help Highly Impacted Small Businesses with Tax Credits as Part of FY 2022 Executive Budget→