Arizona – ADOR Discontinues Mailing of Form TPT-EZ in February 2021

The Arizona Department of Revenue has taken another step to deliver faster and more cost-effective tax service for Arizonans. Beginning February 1, 2021, the department will stop mailing paper TPT returns to customers. Taxpayers receiving pre-populated Form TPT-EZ through the mail can file Continue reading Arizona – ADOR Discontinues Mailing of Form TPT-EZ in February 2021

Multistate – Teleworking During Pandemic Creates Tax Quandary for Companies

With no clear end in sight to teleworking during the pandemic, tax advisers are trying to prevent their clients from being surprised by a potential spate of new state and international taxes. Workers stranded or sheltered in states or countries Continue reading Multistate – Teleworking During Pandemic Creates Tax Quandary for Companies

California – Taxpayer Was Not Entitled to Reductions in His Liability

A taxpayer in California was not entitled to any reductions in his personal liability because he failed to establish a basis to reduce the car dealership’s unpaid liabilities.  In this matter, the taxpayer argued that the amount of his responsible Continue reading California – Taxpayer Was Not Entitled to Reductions in His Liability

California – Tax Related Phone Scams

Salt Report 3592 – The California BOE has received multiple reports from taxpayers that received phone calls from someone impersonating a local police officer who demanded immediate payment for a tax liability and threatened arrest. The callers spoof police department Continue reading California – Tax Related Phone Scams

Washington – Newly Issued Excise Tax Advisories

SALT Report 2994 – The Washington Department of Revenue issued interpretive statements regarding the status of the following digital products excise tax advisories: ETA 3176.2013 – Digital Products General implementation This ETA was first issued on July 24, 2009 and Continue reading Washington – Newly Issued Excise Tax Advisories

New Mexico – Taxpayer Options for Protests and Claims for Refund

SALT Report 2825 – The New Mexico Taxation and Revenue Department updated its publication regarding the procedures that must be followed when disputing a tax liability or other administrative action.  Under the provisions of the New Mexico Tax Administration Act Continue reading New Mexico – Taxpayer Options for Protests and Claims for Refund

Illinois – Independent Tax Tribunal

SALT Report 2678 – The Illinois Department of Revenue issued a notice regarding the state’s new Independent Tax Tribunal.  The Tribunal will have jurisdiction over all taxpayer protests of notices of deficiency, notices of tax liability, and notices of claim Continue reading Illinois – Independent Tax Tribunal

New York – Bulk Sale Purchaser Liable for Seller’s Unpaid Tax

SALT Report 1854 – A New York Court ruled that the purchaser of a sandwich shop acquired in a bulk sale transaction was liable for a New York sales tax assessment that was imposed on the previous owner. In 2006, the Taxpayer contracted to purcha… Continue reading New York – Bulk Sale Purchaser Liable for Seller’s Unpaid Tax

Washington – Retail Sales Tax Liability for Sellers Registered Under SSUTA

SALT Report 1193 – The Washington Department of Revenue has issued a notice regarding sales tax liabilities for sellers registered under the SSUTA based on the seller’s failure to timely file its sales tax return, if the seller has no legal require… Continue reading Washington – Retail Sales Tax Liability for Sellers Registered Under SSUTA