District of Columbia – D.C. Potential Supreme Court Nominees on State Taxes and Interstate Commerce

January 31, 2017 Joseph Henchman Kavya Rajasekar – Tax Foundation “President Donald Trump is expected to announce his nomination today for the U.S. Supreme Court seat vacated by the death of Justice Antonin Scalia in February 2016. While President Trump Continue reading District of Columbia – D.C. Potential Supreme Court Nominees on State Taxes and Interstate Commerce

Alabama – AL Lawmakers increasingly likely to follow Alabama’s ‘Amazon’ tax lead here

 By Sid Salter Jan 11, 2017 Updated 4 hrs ago “Here is a little trigger warning for readers tired of the issue — I’m writing about online sales taxes again. So what’s new? Well, at of the beginning of the Continue reading Alabama – AL Lawmakers increasingly likely to follow Alabama’s ‘Amazon’ tax lead here

California – Decision of the California Supreme Court in the Gillette Company vs. Franchise Tax Board

SALT Report 3876 – As this case has unfolded over the years, many companies in California filed claims for refund in order to protect the statute of limitations in the event the case was decided in the taxpayer’s favor. The Continue reading California – Decision of the California Supreme Court in the Gillette Company vs. Franchise Tax Board

Nevada – Supreme Court Permits Challenge to Commerce Tax

SALT Report 3808 – The Nevada Supreme Court just handed down its ruling in Coalition for Nevada’s Future v. RIP Commerce Tax, a case involving Nevada’s new Commerce Tax on gross receipts that went into effect on July 1, 2015. Continue reading Nevada – Supreme Court Permits Challenge to Commerce Tax

Georgia – Supreme Court Holds that Portions of LOST are Unconstitutional

SALT Report 3099 – On October 7, 2013, the Georgia Supreme Court issued an opinion in the matter of Turner County v. City of Ashburn.  In the opinion, the Court held that certain portions of Georgia’s Local Option Sales Tax Continue reading Georgia – Supreme Court Holds that Portions of LOST are Unconstitutional

New York – U.S. Supreme Court Asked to Review Click-Through Nexus Provisions

SALT Report 2934 – On August 23 & 26, 2013 both Overstock.com and Amzon.com filed a petition with the U.S. Supreme Court asking them to review a ruling by the New York Court of Appeals.  The ruling in question held Continue reading New York – U.S. Supreme Court Asked to Review Click-Through Nexus Provisions

Nevada – Exemption for Complimentary Meals

SALT Report 2604 – The Nevada General Assembly enacted legislation that amends the provisions regarding the sales and use tax exemption for food, meals, and nonalcoholic drinks that are provided on a complimentary basis. Prior to the amendment, the State’s Continue reading Nevada – Exemption for Complimentary Meals

Louisiana – Judgment Denying Sales Tax Exemption Reversed

SALT Report 2252 – The Louisiana Supreme Court reversed and vacated a Louisiana Court of Appeal’s ruling that denied a Taxpayer’s use of a sales tax exemption for purchases of limestone and sand that were used to create electricity and Continue reading Louisiana – Judgment Denying Sales Tax Exemption Reversed

Illinois – Supreme Court Rules that Online Ticket Reseller is Not Subject to Local Tax

SALT Report 1934 – The Illinois Supreme Court ruled that cities cannot require electronic online ticket resellers to collect and remit taxes on the tickets they resell. In this case, an online ticket reseller (Taxpayer) registered with the state o… Continue reading Illinois – Supreme Court Rules that Online Ticket Reseller is Not Subject to Local Tax

Tennessee – U.S. Supreme Court Denies Mail-Order Bookseller’s Petition for Review

SALT Report 1926 – The U.S. Supreme Court has denied a request to review a decision made by the Tennessee Court of Appeals that found the book selling activities of Tennessee teachers sufficient to create nexus. Specifically noted was that the boo… Continue reading Tennessee – U.S. Supreme Court Denies Mail-Order Bookseller’s Petition for Review