Welcome to the August 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) Texas policy changes to its franchise tax that could give rise to refund claims, (ii) the definition of "manufacturing" for Arkansas sales/use tax purposes, (iii) a Colorado ruling examining local nexus for "home rule" jurisdictions, (iv) Ohio sales tax as applied to staffing companies and (v) the taxation of trusts in Massachusetts.
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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