State and Local Thinking -- December 2015

State and local Thinking - December issueSALT Alerts
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Texas enacts temporary sales and use tax relief for large data center projects
Texas has enacted legislation providing a 20-year state and local sales and use tax exemption for certain tangible personal property that is necessary and essential to operate a large data center (LDC) project. Read the SALT Alert.

Pennsylvania court holds net loss carryover deduction cap unconstitutional in violation of Uniformity Clause
The Commonwealth Court of Pennsylvania ruled on Nov. 23 that the statutory cap on net loss carryover deductions violated the Uniformity Clause of the Pennsylvania Constitution because it resulted in disparate treatment of similarly situated taxpayers according to their taxable income.  Read the SALT Alert.

Chicago Department of Finance clarifies and offers relief regarding taxation of nonpossessory computer leases
The Chicago Department of Finance released a bulletin on Nov. 19 to clarify the city’s past guidance on nonpossessory computer leases. Read the SALT Alert.

Final phase of Louisiana tax amnesty program will be held during December 2015
The Louisiana Department of Revenue announced on Nov. 17 that the 2015 tax amnesty program will be held from Dec. 1 through Dec. 31, 2015. Read the SALT Alert.

New Hampshire tax amnesty program to begin Dec. 1, 2015
New Hampshire enacted legislation earlier this year directing the New Hampshire Department of Revenue Administration to conduct a tax amnesty program from Dec. 1, 2015, to Feb. 15, 2016.The department recently released information detailing the administration of the tax amnesty program.  Read the SALT Alert.

District of Columbia acts to repeal tax haven list
The District of Columbia City Council enacted emergency legislation repealing a list of designated tax havens intended to broaden the reach of the district’s combined reporting provisions. The list was in effect for less than two weeks.   Read the SALT Alert.

Tax professionals   

Meet Chris Oatis, SALT director in Orlando, Fla., office
Chris is a SALT director in Orlando, with 10 years of experience in public accounting, including eight years of multistate focus.

Chris is experienced in income tax compliance and consulting at the federal and multistate levels. He has analyzed business organizations to reduce multistate tax liabilities, and researched complex technical concepts to identify appropriate and beneficial filing positions. Chris has also completed nexus studies to help entities comply with multistate tax filing requirements.
Chris works with clients in the restaurant, hospitality, construction, technology, manufacturing and retail industries.

He earned a Master’s of Accountancy with an emphasis in Taxation from the University of Florida and a BS in Business Administration with an emphasis in Finance from the University of Florida.


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