March 2016 Salt Newsletter header

Welcome to the March 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 future of the physical presence requirement for sales tax nexus, (ii) Georgia’s new federal conformity legislation, (iii) a West Virginia ruling finding nexus through the use of independent contractors, (iv) a Wyoming ruling analyzing whether the taxpayer’s activity constitutes manufacturing and (v) the impact that state tax legislation can have in retaining or losing major employers.

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 [email protected]. Thank you.

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

Sales Tax Nexus: States Continue to Chip Away at the Physical Presence Requirement

By Jeff Glickman, SALT partner

A recent opinion in Colorado and a new law in South Dakota further call into question the future of the physical presence requirement for sales and use tax nexus.   Read More

Georgia Passes Bill to Conform with Federal Income Tax Changes

By Denisse Beldin, SALT associate

Recent Georgia legislation updates Georgia’s tax code to match the federal tax code, including the new Section 179 deduction limit and filing due dates. Read More

West Virginia Rules that Independent Contractors Create Sales Tax Nexus

By Jess Johannesen, SALT senior associate

A recent ruling held that independent contractors’ activities can establish physical presence if the activities are significantly associated with maintaining a market in the
state.   Read More

Wyoming Concludes that Electricity Generation Does Not Constitute Manufacturing

By Tina Chunn, SALT senior manager

A recent Wyoming case illustrates how differences in state definitions of manufacturing can cause confusion around whether certain processes constitute manufacturing for sales tax purposes. Read More


Delaware, DuPont and Tax Deals for Big Economic Players

By Jeff Weinkle, SALT manager

As recent Delaware legislation shows, states must create and maintain the right economic environment to assure employers of growth and convince them to remain in-state. 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.