Multistate – US Supreme Court Rejects Amazon Case

SALT Report 3184 – Big sales and use tax news today.  After gathering on November 26, 2013 the US Supreme Court issued their definitive case load for the coming year today.  Obamacare made the short list (Hobby Lobby).  Amazon did Continue reading Multistate – US Supreme Court Rejects Amazon Case

Multistate – April 13, 1994: US Congressional Hearing on Interstate Use Tax Collection

SALT Report 3167 – Twenty years ago, next April 13, the United States Senate (103rd Congress), Committee on Small Business, with the Honorable Dale Bumpers as Chairman of the Committee, held hearings to address the growing issue of interstate use Continue reading Multistate – April 13, 1994: US Congressional Hearing on Interstate Use Tax Collection

ZSA Special Report – BOE Chairman, Jerome E. Horton on Gov’t Shutdown

The Honorable Jerome E. Horton, Chairmain of the California Board of Equalization and member of the Franchise Tax Board has issued a statment on the impact of the federal government shutdown on taxpayers in California. “The Board of Equalization and Continue reading ZSA Special Report – BOE Chairman, Jerome E. Horton on Gov’t Shutdown

California – Technology Transfer Agreement – Lucent Wins TTA

ZSA Special Report – During a recent sales and use tax symposium in Monterey, California, the Lucent case(s) regarding Technology Transfer Agreements (See ZSA Special Report – August 5, 2013) were rumored to have been decided. According to a LinkedIn posting by Continue reading California – Technology Transfer Agreement – Lucent Wins TTA

AICPA Comments on MFA of 2013

From the Desk of Michael Zaldivar, CPA, CMI ~ On September 10, 2013, the American Institute of Certified Public Accountants (AICPA) submitted comments to Congress in a 13 page document addressing concerns about the Marketplace Fairness Act (MFA).  The comments Continue reading AICPA Comments on MFA of 2013

ZSA Special Report – MFA – 7 Principles on Remote Sales Tax

From the Desk of Michael Zaldivar, CPA, CMI ~ On September 18, 2013, House Judiciary Committee Chairman, Representative Bob Goodlatte (R-VA), set forth 7 basic principles intended to “guide discussion on this issue and spark creative solutions”.  As the Marketplace Continue reading ZSA Special Report – MFA – 7 Principles on Remote Sales Tax

ZSA Special Report – California Enterprise Zone – Deadline 12/31/13

From the Desk of Michael Zaldivar, CPA, CMI ~ Due to recent legislation, the 42 California Enterprise Zones (Old or current EZ) will be repealed as of December 31, 2013.  The replacement tax incentives known as the New Enterprise Zone Continue reading ZSA Special Report – California Enterprise Zone – Deadline 12/31/13

California – Technology Transfer Agreement – Lucent Trial Date (9.23.13)

ZSA Special Report – The California State Board of Equalization released their June 2013 Sales and Use Tax Litigation Roster setting the trial date for Lucent I and Lucent II for September 23, 2013.    Per the June 2013 Sales and Continue reading California – Technology Transfer Agreement – Lucent Trial Date (9.23.13)