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IRS announces per diem rates for post-September 30 travel
The IRS has announced the special per diem rates that taxpayers may use to reimburse employees for expenses incurred during travel after September 30, 2017. The IRS announces new rates each year aroun...
The IRS has announced the special per diem rates that taxpayers may use to reimburse employees for expenses incurred during travel after September 30, 2017. The IRS announces new rates each year aroun...
NTA Olson expresses concern about installment agreements and ability to pay
National Taxpayer Advocate Nina Olson recently expressed concern that many IRS installment agreements are disregarding a taxpayer’s ability to pay and meet his or her basic living expenses and, ...
National Taxpayer Advocate Nina Olson recently expressed concern that many IRS installment agreements are disregarding a taxpayer’s ability to pay and meet his or her basic living expenses and, ...
IRS again revises passport certification start date
The IRS has announced on its website that passport certifications to the U.S. State Department are expected to begin in January 2018. Previously, the agency reported that passport certifications would...
The IRS has announced on its website that passport certifications to the U.S. State Department are expected to begin in January 2018. Previously, the agency reported that passport certifications would...
Projections for 2018 inflation-adjusted tax amounts available
The Tax Code requires that federal income tax brackets and certain other figures be adjusted for inflation annually. Wolters Kluwer has projected the 2018 standard deduction, tax bracket amounts and o...
The Tax Code requires that federal income tax brackets and certain other figures be adjusted for inflation annually. Wolters Kluwer has projected the 2018 standard deduction, tax bracket amounts and o...
Over- and underpayment interest rates remain same for fourth quarter 2017
The IRS has announced that the interest rates on overpayments and underpayments of tax for the calendar quarter beginning October 1, 2017, will remain unchanged. The rates will be:4 percent for overpa...
The IRS has announced that the interest rates on overpayments and underpayments of tax for the calendar quarter beginning October 1, 2017, will remain unchanged. The rates will be:4 percent for overpa...
AL - City of Hueytown levied lodgings tax
The Alabama Department of Revenue has announced that the city of Hueytown levied a lodgings tax at the rate of 6%, effective June 1, 2011.This change was first announced by the department on October 3...
The Alabama Department of Revenue has announced that the city of Hueytown levied a lodgings tax at the rate of 6%, effective June 1, 2011.This change was first announced by the department on October 3...
AK - Interest rates unchanged for Q4 2017
The Alaska interest rate for most delinquent taxes will remain at 4.75% for the period October 1, 2017, through December 31, 2017. For that quarter, the oil and gas production tax interest rate will r...
The Alaska interest rate for most delinquent taxes will remain at 4.75% for the period October 1, 2017, through December 31, 2017. For that quarter, the oil and gas production tax interest rate will r...
AZ - Local rate changes announced
The Arizona Department of Revenue has issued a publication detailing transaction privilege tax (TPT) changes. Effective November 1, 2017, Kingman will increase the tax rate for certain business classi...
The Arizona Department of Revenue has issued a publication detailing transaction privilege tax (TPT) changes. Effective November 1, 2017, Kingman will increase the tax rate for certain business classi...
AR - Relief for Georgia and puerto rico taxpayers announced
The Arkansas Department of Finance and Administration issued a press release stating that corporate and personal income taxpayers residing in Georgia counties which have been designated as federally d...
The Arkansas Department of Finance and Administration issued a press release stating that corporate and personal income taxpayers residing in Georgia counties which have been designated as federally d...
CA - Checkoff for senior citizen advocacy fund enacted
California Gov. Edmund G. Brown, Jr., has signed legislation that allows taxpayers to make voluntary contributions to the California Senior Citizen Advocacy Voluntary Tax Contribution Fund on their st...
California Gov. Edmund G. Brown, Jr., has signed legislation that allows taxpayers to make voluntary contributions to the California Senior Citizen Advocacy Voluntary Tax Contribution Fund on their st...
CO - Taxpayers, tax professionals warned of spear-phishing e-mail scams
The Colorado Department of Revenue has shared an advisory warning from the IRS about spear phishing emails that include a “call to action” message prompting the receiver to click on a link...
The Colorado Department of Revenue has shared an advisory warning from the IRS about spear phishing emails that include a “call to action” message prompting the receiver to click on a link...
CT - Product designed to correct prostatic hyperplasia is exempt
Sales of a product designed to correct benign prostatic hyperplasia are exempt from Connecticut sales and use taxes. The product is used as a permanent adjustable transprostatic implant to correct a p...
Sales of a product designed to correct benign prostatic hyperplasia are exempt from Connecticut sales and use taxes. The product is used as a permanent adjustable transprostatic implant to correct a p...
DE - Extension of filing deadlines for taxpayers affected by hurricane irma announced
The Delaware Division of Revenue announced that it will extend certain deadlines for filing corporate and personal income tax returns, as well as for making certain tax payments for Delaware taxpayers...
The Delaware Division of Revenue announced that it will extend certain deadlines for filing corporate and personal income tax returns, as well as for making certain tax payments for Delaware taxpayers...
DC - Income thresholds for schedule H credit increased
The District of Columbia’s Office of the Chief Financial Officer, after accounting for increases in the applicable cost of living indices, has announced the Schedule H maximum credit and upwardl...
The District of Columbia’s Office of the Chief Financial Officer, after accounting for increases in the applicable cost of living indices, has announced the Schedule H maximum credit and upwardl...
FL - Firefighters’ and police officers’ pension trust fund address/jurisdiction database updated
The electronic address/jurisdiction database that insurers may use to assign premiums to the proper local taxing jurisdictions that impose a Florida excise tax on premiums for purposes of the firefigh...
The electronic address/jurisdiction database that insurers may use to assign premiums to the proper local taxing jurisdictions that impose a Florida excise tax on premiums for purposes of the firefigh...
GA - Irma tax relief now available to all of Georgia
The Georgia Department of Revenue is expanding tax relief to the victims of Hurricane Irma. As stated in an updated Press Release, all counties in Georgia now qualify for relief.As previously reported...
The Georgia Department of Revenue is expanding tax relief to the victims of Hurricane Irma. As stated in an updated Press Release, all counties in Georgia now qualify for relief.As previously reported...
HI - Transient accommodations tax increase, county surcharge changes discussed
A Hawaii Department of Taxation announcement discusses the previously reported transient accommodations tax (TAT) increase and county surcharge changes made by Act 1 (S.B. 4), First Special Session, L...
A Hawaii Department of Taxation announcement discusses the previously reported transient accommodations tax (TAT) increase and county surcharge changes made by Act 1 (S.B. 4), First Special Session, L...
ID - Taxpayers reminded of filing extensions deadline
The Idaho State Tax Commission has issued a news release reminding taxpayers who qualified for an automatic extension of time to file Idaho personal income tax returns must send their return and full ...
The Idaho State Tax Commission has issued a news release reminding taxpayers who qualified for an automatic extension of time to file Idaho personal income tax returns must send their return and full ...
IL - Taxability of motor vehicle lease transaction discussed
The Illinois Department of Revenue issued a general information letter discussing the applicability of sales and use tax to the taxpayers’ purchase of a motor vehicle on termination of a lease. ...
The Illinois Department of Revenue issued a general information letter discussing the applicability of sales and use tax to the taxpayers’ purchase of a motor vehicle on termination of a lease. ...
IN - FDIC shared-loss payments not exempt from financial institutions tax
The payments received from the Federal Deposit Insurance Corporation (FDIC) pursuant to the Shared-Loss Agreements (SLAs) were not exempt from the Indiana Financial Institutions Tax (FIT) because the ...
The payments received from the Federal Deposit Insurance Corporation (FDIC) pursuant to the Shared-Loss Agreements (SLAs) were not exempt from the Indiana Financial Institutions Tax (FIT) because the ...
IA - Fuel tax increases discussed
The Iowa Legislative Services Agency has issued a release highlighting the history and implementation of the Motor Vehicle Fuel Tax Act from the 2015 legislative session. The release discusses the inc...
The Iowa Legislative Services Agency has issued a release highlighting the history and implementation of the Motor Vehicle Fuel Tax Act from the 2015 legislative session. The release discusses the inc...
KS - Transient guest tax rate changes announced
The following Kansas transient guest tax rate changes are effective October 1, 2017: (1) the city of Jetmore imposes a transient guest tax rate of 5%; the city of Manhattan imposes a transient guest t...
The following Kansas transient guest tax rate changes are effective October 1, 2017: (1) the city of Jetmore imposes a transient guest tax rate of 5%; the city of Manhattan imposes a transient guest t...
KY - Relief for taxpayers affected by hurricanes harvey and irma announced
For personal and corporate income taxpayers affected by Hurricanes Harvey and Irma, the Kentucky Department of Revenue (department) has announced that, as per the applicable statute, it will follow th...
For personal and corporate income taxpayers affected by Hurricanes Harvey and Irma, the Kentucky Department of Revenue (department) has announced that, as per the applicable statute, it will follow th...
LA - Filing extensions granted for taxpayers affected by hurricane harvey
The Louisiana Department of Revenue announced that it is granting filing extensions to taxpayers whose homes, principal places of business, or critical tax records are located in any of the disaster a...
The Louisiana Department of Revenue announced that it is granting filing extensions to taxpayers whose homes, principal places of business, or critical tax records are located in any of the disaster a...
ME - Business guide to sales, use and service provider taxes updated
Maine Revenue Services has updated its business guide to the sales, use and service provider taxes, making minor changes. The guide provides advice to taxpayers on determining and complying with their...
Maine Revenue Services has updated its business guide to the sales, use and service provider taxes, making minor changes. The guide provides advice to taxpayers on determining and complying with their...
MD - Due date reminder for extension filers issued
The Maryland Comptroller has issued a news release reminding taxpayers who filed for an extension of their corporate income tax returns of the October 16, 2017 extension deadline. However, taxpayers w...
The Maryland Comptroller has issued a news release reminding taxpayers who filed for an extension of their corporate income tax returns of the October 16, 2017 extension deadline. However, taxpayers w...
MA - 2017 Real estate tax credit threshold amounts announced
A technical information release has been issued explaining the eligibility requirements to claim the real estate tax credit for certain Massachusetts personal income taxpayers aged 65 and older, and a...
A technical information release has been issued explaining the eligibility requirements to claim the real estate tax credit for certain Massachusetts personal income taxpayers aged 65 and older, and a...
MI - Prepaid fuel rates announced
The Michigan Department of Treasury has announced that for the period of November 1, 2017 through November 30, 2017, the prepaid sales tax rate for gasoline is increased from 12.5 cents per gallon to ...
The Michigan Department of Treasury has announced that for the period of November 1, 2017 through November 30, 2017, the prepaid sales tax rate for gasoline is increased from 12.5 cents per gallon to ...
MN - Minnesota addresses impact of ashland Inc. v. commissioner of revenue
The Minnesota Department of Revenue has issued a bulletin discussing how the Minnesota Supreme Court’s recent decision in Ashland Inc. v. Commissioner of Revenue may affect corporation...
The Minnesota Department of Revenue has issued a bulletin discussing how the Minnesota Supreme Court’s recent decision in Ashland Inc. v. Commissioner of Revenue may affect corporation...
MS - Filing extensions granted for taxpayers affected by hurricanes harvey and irma
The Mississippi Department of Revenue has announced that it will follow federal extensions granted to victims of Hurricane Harvey that took place beginning on August 23, 2017 and Hurricane Irma that t...
The Mississippi Department of Revenue has announced that it will follow federal extensions granted to victims of Hurricane Harvey that took place beginning on August 23, 2017 and Hurricane Irma that t...
MO - Assessor failed to consider depreciation, case remanded
The Missouri Court of Appeals reversed a decision affirming the assessed valuation of a natural gas pipeline for Missouri real property tax purposes because the county assessor failed to consider depr...
The Missouri Court of Appeals reversed a decision affirming the assessed valuation of a natural gas pipeline for Missouri real property tax purposes because the county assessor failed to consider depr...
MT - Homeowner vacation rentals taxable
Montana homeowners must collect both sales tax and lodging tax when renting their home, or a room in their home, to guests on a short-term basis. Recently, compnaies have made such rentals popular by ...
Montana homeowners must collect both sales tax and lodging tax when renting their home, or a room in their home, to guests on a short-term basis. Recently, compnaies have made such rentals popular by ...
NE - Lodging rate change announced
The Nebraska Department of Revenue has announced that beginning October 1, 2017, Knox County will increase its lodging tax rate from 3% to 4%. The notice can be viewed on the department’s websit...
The Nebraska Department of Revenue has announced that beginning October 1, 2017, Knox County will increase its lodging tax rate from 3% to 4%. The notice can be viewed on the department’s websit...
NV - Additional credit amount authorized for scholarship organization donations
Recently enacted Nevada legislation authorizes the Department of Taxation to allow additional credit amounts to be claimed against the modified business tax and the financial institution modified busi...
Recently enacted Nevada legislation authorizes the Department of Taxation to allow additional credit amounts to be claimed against the modified business tax and the financial institution modified busi...
NH - DRA provides summary of 2017 legislation
For taxes it administers, the New Hampshire Department of Revenue Administration (DRA) has released a summary of the 2017 legislative session. The release is for informational purposes and is only int...
For taxes it administers, the New Hampshire Department of Revenue Administration (DRA) has released a summary of the 2017 legislative session. The release is for informational purposes and is only int...
NJ - Refund granted for taxes paid by mistake
For New Jersey property tax purposes, the taxpayer, a florist, was granted a refund for all the taxes erroneously paid from 2009 onwards because it did not knowingly pay taxes on the property of anoth...
For New Jersey property tax purposes, the taxpayer, a florist, was granted a refund for all the taxes erroneously paid from 2009 onwards because it did not knowingly pay taxes on the property of anoth...
NM - Part of nonresident telecommuter’s earnings were taxable
New Mexico allocation rules applied to income earned by a nonresident who worked in New Mexico less than 10 days a month. When an individual pays income tax in New Mexico and in other states, New Mexi...
New Mexico allocation rules applied to income earned by a nonresident who worked in New Mexico less than 10 days a month. When an individual pays income tax in New Mexico and in other states, New Mexi...
NY - Request for conciliation conference untimely
A taxpayer’s request for a conciliation conference contesting a New York sales and use tax notice of determination was dismissed pursuant to summary determination because the request was not tim...
A taxpayer’s request for a conciliation conference contesting a New York sales and use tax notice of determination was dismissed pursuant to summary determination because the request was not tim...
NC - Due diligence established in service of notice
The North Carolina Court of Appeals upheld the trial court’s denial of a taxpayer’s motion to set aside entry of default, default judgment, property tax foreclosure sale and commissioner&r...
The North Carolina Court of Appeals upheld the trial court’s denial of a taxpayer’s motion to set aside entry of default, default judgment, property tax foreclosure sale and commissioner&r...
ND - Local taxes guideline updated
An updated North Dakota sales and use tax guideline regarding local option taxes reflects the rates and other provisions of city and county taxes imposed as of October 1, 2017. Local tax changes effec...
An updated North Dakota sales and use tax guideline regarding local option taxes reflects the rates and other provisions of city and county taxes imposed as of October 1, 2017. Local tax changes effec...
OH - DOT reminds IFTA taxpayers of Q3 2017 due date
The Ohio Department of Taxation (DOT) has issued a reminder to all International Fuel Tax Agreement (IFTA) practitioners and taxpayers that the third quarter IFTA return is due October 31, 2017. Taxpa...
The Ohio Department of Taxation (DOT) has issued a reminder to all International Fuel Tax Agreement (IFTA) practitioners and taxpayers that the third quarter IFTA return is due October 31, 2017. Taxpa...
OK - Local tax changes announced
The following local Oklahoma sales and use tax changes are effective January 1, 2018.The city of Boley will increase its sales and use tax rate from 3% to 5%.Oklahoma City will increase its sales and ...
The following local Oklahoma sales and use tax changes are effective January 1, 2018.The city of Boley will increase its sales and use tax rate from 3% to 5%.Oklahoma City will increase its sales and ...
OR - Exemption denied on property leased to nonexempt commercial user
An Oregon veterans’ fraternal organization that leased its property entirely to a for-profit enterprise did not qualify for property tax exemption on that property. The organization contended th...
An Oregon veterans’ fraternal organization that leased its property entirely to a for-profit enterprise did not qualify for property tax exemption on that property. The organization contended th...
PA - Seller's agent not allowed to deduct freight and delivery charges from gross receipts
A Pennsylvania corporate income taxpayer (freight brokerage services provider) was not allowed to deduct freight and delivery charges from its gross receipts before calculating the business privilege ...
A Pennsylvania corporate income taxpayer (freight brokerage services provider) was not allowed to deduct freight and delivery charges from its gross receipts before calculating the business privilege ...
RI - Rhode Island authorizes workers’ cooperatives, taxed as corporations
Rhode Island Gov. Gina Raimondo has signed legislation that authorizes the creation of workers' cooperatives and states that they are to be subject to the state’s business corporation tax. The l...
Rhode Island Gov. Gina Raimondo has signed legislation that authorizes the creation of workers' cooperatives and states that they are to be subject to the state’s business corporation tax. The l...
SC - Legislative update issued
The South Carolina Department of Revenue has issued a summary of significant corporate income, property, and sales and use tax legislation enacted during the last legislative session. Legislation summ...
The South Carolina Department of Revenue has issued a summary of significant corporate income, property, and sales and use tax legislation enacted during the last legislative session. Legislation summ...
SD - Guidance for transactions on tribal land updated
The South Dakota Department of Revenue has updated a tax facts sheet on the application of sales and use tax on the sale of products, services, and construction work in Indian country. Topics covered ...
The South Dakota Department of Revenue has updated a tax facts sheet on the application of sales and use tax on the sale of products, services, and construction work in Indian country. Topics covered ...
TN - Filing disasters for natural disasters addressed
The Tennessee Department of Revenue has issued a notice addressing filing deadline extensions for out-of-state taxpayers affected by natural disasters. The department will consider relief requests fro...
The Tennessee Department of Revenue has issued a notice addressing filing deadline extensions for out-of-state taxpayers affected by natural disasters. The department will consider relief requests fro...
TX - Failure to prepay taxes barred judicial review in Texas
A Texas District Court lacked jurisdiction to hear a convenience store operator’s claims challenging the validity of two staff memoranda that were utilized by the Comptroller to audit and estima...
A Texas District Court lacked jurisdiction to hear a convenience store operator’s claims challenging the validity of two staff memoranda that were utilized by the Comptroller to audit and estima...
UT - Foreign air taxi ‘s Utah activities were taxable
For purposes of the U.S. Constitution’s Due Process and Commerce clauses, an air taxi company operator’s tangible personal property, which was commercially domiciled in another state, had ...
For purposes of the U.S. Constitution’s Due Process and Commerce clauses, an air taxi company operator’s tangible personal property, which was commercially domiciled in another state, had ...
VT - Use tax guidance for businesses updated
An updated Vermont Department of Taxes fact sheet provides general guidance for businesses regarding the use tax. The fact sheet describes the use tax; lists examples of sales subject to use tax; and ...
An updated Vermont Department of Taxes fact sheet provides general guidance for businesses regarding the use tax. The fact sheet describes the use tax; lists examples of sales subject to use tax; and ...
VA - ABLE account deduction guidelines issued
The Virginia Department of Taxation has issued guidelines to personal income taxpayers regarding the deduction for contributions to a Virginia Achieving a Better Life Experience (ABLE) savings trust a...
The Virginia Department of Taxation has issued guidelines to personal income taxpayers regarding the deduction for contributions to a Virginia Achieving a Better Life Experience (ABLE) savings trust a...
WA - Assessment based on department estimates upheld
The Washington Department of Revenue’s estimate of the taxpayer’s retail sales tax and retailing business and occupation (B&O) tax liability was upheld because the taxpayer failed to p...
The Washington Department of Revenue’s estimate of the taxpayer’s retail sales tax and retailing business and occupation (B&O) tax liability was upheld because the taxpayer failed to p...
WV - Refund granted as taxpayer’s income from U.S. national guard duties was nontaxable
An officer with the U.S. National Guard was granted a refund of West Virginia personal income tax because the State Tax Department’s Taxpayer Services Division (division) had exceeded its author...
An officer with the U.S. National Guard was granted a refund of West Virginia personal income tax because the State Tax Department’s Taxpayer Services Division (division) had exceeded its author...
WI - Fact sheet on multipurpose facility rentals updated
An updated Wisconsin Department of Revenue sales and use tax fact sheet discusses rentals of multipurpose facilities, and notes that such rentals are taxable when the rental fee provides for access to...
An updated Wisconsin Department of Revenue sales and use tax fact sheet discusses rentals of multipurpose facilities, and notes that such rentals are taxable when the rental fee provides for access to...
WY - Local rates, remote sellers, retailers, other topics discussed
A Wyoming Department of Revenue newsletter announces local sales tax rate changes and discusses remote sellers, retailer deposit charges, merchandise donated for raffles, and consumable supplies purch...
A Wyoming Department of Revenue newsletter announces local sales tax rate changes and discusses remote sellers, retailer deposit charges, merchandise donated for raffles, and consumable supplies purch...
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