January 2016 Salt Newsletter header

Welcome to the January 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) Tennessee sales tax guidance on remote access software and software maintenance contracts, (ii) factors used to determine Georgia residency for income tax purposes and (iii) the Oregon Supreme Court’s opinion regarding the treatment of employees vs. independent contractors.

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 jeff.glickman@hawcpa.com. Thank you.

Jeff Glickman
Jeff Glickman, J.D., LL.M.
Partner-in-Charge, State & Local Tax Practice.

Tennessee Issues Notices to Clarify Sales & Use Tax on Remote Access Software and Software Maintenance Contracts

By Jeff Weinkle, SALT manager

In December, Tennessee released two notices that address the taxation of the most troublesome product/service in sales and use taxation: software.     Read More

New York Denies Manufacturing Exemption for Software

By Tina Chunn, SALT senior manager

A New York Advisory Opinion has reminded sellers that just because a customer provides an exemption certificate, a seller cannot automatically accept it in good faith.  Read More

Georgia Tax Tribunal Ruling: Expatriate Taxpayers are No Longer Georgia Residents

By Denisse Beldin, SALT associate

In the case of a married couple and their children who moved to Spain, the Georgia Tax Tribunal ruled that they had abandoned their domicile and were not required to pay Georgia income tax.   Read More

Oregon Supreme Court Rules that Taxi Drivers are Not Independent Contractors

By Jess Johannesen, SALT senior associate

Misclassifying individuals as employees or independent contractors can affect a company’s obligations for payroll withholding and unemployment insurance, as a recent Oregon case illustrates.   Read More

Chicago Ruling Applies Personal Property Lease Tax to Cloud Services

By Jeff Glickman, SALT partner

The City of Chicago has released guidance which clarifies the application of the “nonpossessory computer lease” portion of the City’s Personal Property Lease Transaction Tax.   Read More

About HA&W's State & Local Tax Practice

HA&W’s State & Local Tax (SALT) practice advises clients on the state and local tax implications of their business operations, allowing clients to strategically minimize their liabilities and risks. Our team has over 50 years of combined SALT experience in industry, state government, public accounting, and private law practice. We specialize in all areas of SALT, including matters related to corporate and personal income taxes, sales/use tax, nexus, franchise/net worth taxes, credits and incentives, and mergers & acquisitions. In addition, we represent clients in administrative matters before state revenue departments around the country, including audit defense and settlement negotiations, pursuing voluntary disclosure agreements, and obtaining letter rulings.