Search

I. Introduction This issue of SALT Block reviews four recent state supreme court decisions interpreting state tax law provisions. The focus of the column is that the meaning of tax [...]

I. Introduction This issue of SALT Block reviews three recent state supreme court decisions relating to the limitations imposed on state and local governments to tax by the Supremacy Clause, [...]

I. Introduction This issue of SALT Block reviews two recent state supreme court decisions relating to the limitations imposed on state and local governments to tax by the Commerce Clause [...]

I. Introduction This issue of SALT Block reviews several recent court rulings in the state and local tax arena. It begins with a discussion of the limitations on the power [...]

I. Introduction Limitations on the power of state and local governments to impose taxes are a constant theme in the state and local tax arena. This issue of SALT Block [...]

I. Introduction This issue of SALT Block reviews several recent state supreme court rulings in state and local taxation. These include decisions arising as repercussions of coronavirus disease ("COVID") (Washington [...]

I. Introduction This issue of SALT Block reviews several recent state Supreme Court ruling in the area of state and local taxation. These include decisions relating to the retroactive application [...]

I. Introduction This issue of SALT Block discusses recent judicial decisions relating to the adequacy of notice for delinquent property taxes and tax sales, what constitutes a trade-in for sales [...]

I. Introduction In the January 2019 issue of SALT Block, the authors discussed the inevitable expansion of the substantial nexus test to other states and taxes other than sales and [...]

I. Introduction In this issue of SALT Block, we discuss recent Supreme Court decisions in Michigan, Arizona, Massachusetts, and Virginia, each dealing with a different legal issue. The Michigan Supreme [...]

The United States Supreme Court decision in South Dakota v. Wayfair has resulted in substantial changes to the sales and use tax landscape with the adoption of economic nexus and [...]

I. Introduction In this issue of SALT Block, we discuss recent Supreme Court and appellate court decisions in Texas and Ohio. The Texas Supreme Court decision deals with the sourcing [...]

I. Introduction In this issue of SALT Block, we discuss several recent judicial decisions on three topics of interest to state and local tax practitioners: (1) the application of the [...]

Introduction Two cases from 2021 and a third from 2018 deal with issues regarding the state tax treatment of proceeds from commodity hedging transactions. The question in all three cases [...]

Introduction The September 2020 issue of SALT Block discussed First Amendment jurisprudence and principles of law restricting the taxation of the media and appellate decisions in Ohio and Maryland upholding [...]

Introduction While modern direct mail has been utilized for close to 150 years and pre-dates the enactment of sales and use taxes by the states, as illustrated in two recent [...]

Introduction In this issue of SALT Block we discuss a recently issued Louisiana Attorney General Opinion and several recent judicial decisions regarding the adequacy of notice to property owners for [...]

Introduction In this issue of SALT Block we discuss several recent judicial decisions on two topics of interest to state and local tax practitioners: (1) the adequacy of notice for [...]

Introduction In this issue of SALT Block, we examine the Multistate Tax Commission's (MTC) P.L. 86-272 Statement of Information Project (1) and the project's potential impact on the creation of [...]

Introduction The Uniform Division of Income for Tax Purposes Act (1) ("UDITPA"), promulgated by the National Conference of Commissioners of Uniform State Laws in 1957, and subsequently adopted by the [...]

The First Amendment of the U.S. Constitution provides that "Congress shall make no law (...) abridging the freedom of speech, or of the press (...)" In addition to protecting freedom [...], Blaise M. Sonnier and Roby B. Sawyers exam the restrictions that the First Amendment places on the ability of state and local governments to levy taxes on newspapers and the press.

Introduction In this issue of SALT Block, we examine the history of the Rushmore method, issues with its treatment of intangibles in valuing hotels and motels for property tax purposes, [...]

Introduction Recent appellate court decisions in Ohio and Maryland address challenges on First Amendment grounds of city ordinances imposing an excise tax on billboards. Cases involving the limits placed by [...]

Introduction The California Office of Tax Appeals (OTA) published four decisions in 2019 dealing with the sourcing of income from a nonresident individual's business, trade or profession. Three of those [...]

Introduction In this issue of SALT Block we highlight three recent state Supreme Court decisions. The first two decisions are by the Ohio Supreme Court (OSC). The first case required [...]

Introduction P.L. 86-272 was enacted in 1959 and was intended as "a... stopgap or temporary solution" (1) to an issue created by a Supreme Court decision. (2) Nonetheless, it remains [...]

Introduction Although a purchase for resale is commonly exempt from sales/use tax, the specifics of the requirements vary from state to state. Property purchased for lease is typically included in [...]

Introduction The recent United States Supreme Court (SCOTUS) decision in Kaestner provides ample reason to reexamine issues around the state taxation of trusts. Before the June 2019 decision, it had [...]

Introduction As noted in the May 2019 SALT BLOCK, before the June 2019 U.S. Supreme Court (SCOTUS) decision in Kaestner, (1) the last time SCOTUS heard a case dealing with [...]

Introduction The Commerce Clause of the U.S. Constitution grants Congress the power to "regulate commerce... among the several states." (1) The Commerce Clause "reflect(s) a central concern of the Framers [...]

Most states require purchasers of the assets of an operating business to either withhold, escrow, or place in trust sufficient proceeds from the purchase price to provide for the payment [...]

Introduction and Background The last time the U.S. Supreme Court heard a case dealing with due process and the state taxation of trusts was over 70 years ago in Greenough [...]

Introduction This issue of SALT Block reviews four recent decisions regarding the scope and applicability of property tax exemptions for charitable and public use property. In the first decision, the [...]

Introduction and BackgroundWhile much has been written about the South Dakota v. Wayfair (1) decision and its implications for sales tax collection responsibilities for remote sellers, (2) the case has [...]

Introduction The Commerce Clause of the U.S. Constitution grants Congress the power to "regulate commerce... among the several states." (1) The Commerce Clause "reflect(s) a central concern of the Framers [...]

Introduction This issue of SALT Block reviews three recent Nebraska Supreme Court decisions regarding the scope and applicability of tax exemptions. In the first case, the issue is whether fraternal [...]

Introduction State and local governments and online travel companies ("OTCs") such as Hotels, com, Priceline.com, Travelocity.com, Expedia, Orbitz, and Hotwire have been engaged in litigation across the country over whether [...]

Introduction In a democratic society, citizen taxpayers often file suit against their local, state and even federal government challenging the validity of certain taxes, fees or government expenditures. Before the [...]

Introduction In Worcester v. Georgia, (1) Chief Justice John Marshall described the Native American Indian Nations as: ... distinct, independent political communities retaining their original natural rights as undisputed possessors [...]

Introduction Most, if not all, states have a statutory provision similar to Section 6672 of the Internal Revenue Code that holds officers, managers and others responsible for failure of the [...]

Introduction This issue of SALT Block discusses four recent state Supreme Court decisions. The issues involved in the rulings range from determining whether a charge imposed on real property is [...]

Introduction The Commerce Clause of the U.S. Constitution vests in Congress the power "to regulate commerce among the several States, and with the Indian Tribes." (1) While the Commerce Clause [...]

Introduction The July 2016 issue of SALT Block examined different approaches taken under Wyoming and Arkansas law to determine if property owned by a public university is exempt from property [...]

The Uniform Division of Income for Tax Purposes Act (1) (UDITPA), promulgated by the National Conference of Commissioners of Uniform State Laws in 1957 and subsequently adopted by the Multistate [...]

Introduction The July issue of SALT Block examined different approaches taken under Wyoming and Arkansas law to determine if property owned by a public university is exempt from property tax. [...]

Introduction The July SALT Block column examined different approaches taken under Wyoming and Arkansas law to determine if property owned by a public university is exempt from property tax. It [...]

Introduction Property taxes have long been relied on by state and local governments as a signifi cant source of tax revenue. For example, in 1902, property taxes accounted for 82 [...]