Welcome to the September 2016 issue of the HA&W State & Local Tax (SALT) Newsletter.
With dozens of different taxes imposed by the 50 states (and thousands of local jurisdictions), we recognize how challenging it is to keep up with current issues and developments. This newsletter is designed to provide insights on developments in state and local taxes including new legislation, regulations, rulings and cases addressing issues such as corporate and personal income taxes, sales and use taxes, nexus, franchise/net worth taxes, etc.
This issue of the newsletter includes articles addressing (i) Arkansas use tax obligations for items purchased with a resale exemption, (ii) Virginia income tax nexus issues arising from relationships with third parties, (iii) Washington sales tax liability on the sale of a business, (iv) New York sales tax consequences for a hotel providing free meals with rooms and (v) Wisconsin sales tax obligations for restaurants that charge diners for accessing content from a tablet placed at the table.
In case you missed prior issues of this newsletter, please click here.
If you have any comments, questions or suggestions regarding current or future topics, or if you would like to learn more about HA&W's SALT Practice, please email us at firstname.lastname@example.org. Thank you.
Jeff Glickman, J.D., LL.M.
Partner-in-Charge, State & Local Tax Practice