State and Local thinking -- April 2017

State and local ThinkingSALT Alerts Alabama enacts legislation authorizing DOR to implement sales tax notice and reporting requirements

Future of Illinois hospital property tax exemption remains uncertain

Massachusetts DOR announces bright-line sales tax nexus standard for remote internet vendors

New Jersey Tax Court holds certain receipts incorrectly excluded under former throw-out rule

North Dakota enacts contingent bright-line sales tax nexus law for remote sellers

Tennessee chancery court issues order suspending rule requiring certain remote sellers to collect sales tax

Utah enacts changes to state tax incentive programs, including new credits

Virginia enacts tax legislation, including expansion of nexus for out-of-state sellers

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Thought leadership from our State and Local Tax professionals April 17: Jamie Yesnowitz, Principal, SALT – National Tax Office Leader, was quoted extensively in the Bloomberg BNA Daily Tax Report article “States Refresh, Reload on Marketplace Provider Taxes,” commenting on the sales tax treatment of online marketplace providers.

April 21: Jamie Yesnowitz, Principal, SALT – National Tax Office Leader, was quoted in the Bloomberg BNA Daily Tax Report article “West Virginia Asks U.S. High Court to Revisit Tax Discrimination.” Jamie commented on the West Virginia tax commissioner’s petition asking the U.S. Supreme Court to wade back into the constitutionality of interstate taxation.

Tax professionals
Meet Steve Carter, State and Local Tax Managing Director, and Property Tax and Incentives practice leader in the Cleveland office Steve Carter is a Managing Director in the State and Local Tax practice, and the leader of the Property Tax and Incentives practice in the Cleveland area. He specializes in credits and incentives, and oversees the U.S. East Region.

Steve has served clients for over 17 years in credits and incentives, and for over 20 years in state and local taxation.

The webcast will be presented by Steve and his colleague Mike Eickhoff, Managing Director, Credits and Incentives, Chicago. Steve and Mike will discuss the expectation that the U.S. government will pass and implement legislation that creates a fiscal incentive for U.S. companies to repatriate trillions of dollars into the U.S. economy. The potential legislation could require that a portion of the repatriated funds be used for “job-creating” investments. If these investments are tied to the creation or the expansion of existing facilities, then federal, state and local economic development “incentives” must be reviewed for applicability. If secured, these incentives can result in significant benefits, sometimes reducing the cost of a project by 20% or more.

Mark Arrigo
SALT Income & Franchise Tax Business Line Leader
T +1 678 515 2320

Matthew Melinson
SALT Indirect Tax Business Line Leader
T +1 215 376 6050

Jamie Yesnowitz
SALT National Tax Office Principal
T +1 202 521 1504

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