Welcome to the November/December 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) the U.S. Supreme Court’s denial of an appeal over Colorado’s use tax reporting law, (ii) potential refund opportunities in Mississippi and Alabama, (iii) the Ohio Supreme Court’s opinion upholding factor presence nexus provisions, (iv) who the Arizona retailer is in online transactions and (v) a Washington tax determination on the tax impact of bundled transactions and the significance of invoicing methods.
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.