SALT Watch

SALT Watch is GBQ's state and local tax technical publication. This bi-weekly publication is prepared by our state and local tax professionals to provide technical updates on legislative, regulatory and judicial state and local tax developments.

States Continue Offering Amnesty to Aid Taxpayers, Build Revenue

September 02, 2010
Many states are finding success in offering state tax amnesty programs as a way of generating cash and encouraging taxpayer compliance.

Ohio Third Frontier Project

June 18, 2010
Grants for Commercializing and Capitalizing on your Research and Development.

State and Local Incentive Opportunities

June 08, 2010
Are you preparing for the future?

Amnesty Opportunities Available to Aid Taxpayers

February 22, 2010
As more states continue to feel the pinch on budgets resulting from the extended economic downturn, state taxation and revenue departments have aimed to make it easier for taxpayers to come forward with outstanding tax liabilities.

States Targeting Internet Retailers for Sales Tax Purposes

June 10, 2009
The past twelve months have seen rampant movement by several states attempting to reign in internet and online retailers for purposes of sales and use tax collection and filing requirements.

Michigan Department of Treasury Releases Final MBT Forms – Now What?

February 20, 2009
Taxpayers who have been patiently waiting for the Michigan Department of Treasury to release final Michigan Business Tax (“MBT”) forms must wait no longer.

Ohio Real Estate Taxes in an Economic Downturn

February 10, 2009
Due to the current economic conditions, many taxpayers are reviewing expenditures to identify cost savings. One area that may provide opportunity for such savings is real estate taxes.

President Signs Seven-Year Extension of Internet Tax Moratorium

December 14, 2008
On October 31, 2007, President Bush signed a seven-year extension of the moratorium on state and local internet access taxes scheduled to expire on November 1, 2007.

Ohio CAT Ruled Unconstitutional for Some in Food Industry

September 22, 2008
The Ohio Court of Appeals, 10th Appellate District, reversed an earlier trial court decision by ruling the Ohio Commercial Activity Tax (“CAT”) unconstitutional as applied to wholesalers and retailers of food items for human consumption off premises.

Ohio Switches Back to Origin Sourcing After Streamline Amendment

May 19, 2008
On April 18, 2008 Governor Strickland signed Am. Sub. H.B. 429 in response to the Streamline Governing Board’s amendment to sourcing provisions of the Streamlined Sales and Use Tax Agreement (“SSUTA”).

Sourcing Change Paves Way for Ohio Membership in Streamline Project

February 28, 2008
The Governing Board of the Streamlined Sales and Use Tax Project voted unanimously to amend the Streamlined Sales and Use Tax Agreement to allow member states to elect to use origin based sourcing for intrastate sales of tangible personal property.

Ohio Replaces Longstanding Training Credit with Grant

January 28, 2008
The OTTC program expired at the end of 2007. In November 2007, S.B. 250 was referred to but never reported out of the Senate Ways and Means and Economic Development Committee.

President Signs Seven-Year Extension of Internet Tax Moratorium

November 07, 2007
On October 31, 2007, President Bush signed a seven-year extension of the moratorium on state and local Internet access taxes scheduled to expire on November 1, 2007.
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