SALT Watch is GBQ's state and local tax technical publication. This publication is prepared by our state and local tax professionals to provide technical updates on legislative, regulatory and judicial state and local tax developments.
February 05, 2013
On February 4, 2013, Ohio Governor John Kasich released his Executive Budget proposal for fiscal years 2014 – 2015.
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December 20, 2012
Governer Kasich and Tax Commissioner Joe Testa anounce a new policy whereby the Ohio Department of Taxation is proactively identifying business tax refunds and contacting taxpayers so that they may request those funds back from the State of Ohio.
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November 12, 2012
In an effort to reform the current Ohio municipal income tax system, state of Ohio Representatives Cheryl Grossman and Michael Henne have introduced HB 601 which, if enacted, would streamline Ohio municipal income taxation.
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October 01, 2012
In April 2012, Kentucky announced a tax amnesty program when Governor Steve Beshear signed House Bill 499 into law. The bill allowed for a tax amnesty program to be conducted at some point during the fiscal year ending on June 30, 2013.
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April 17, 2012
The Texas Comptroller of Public Accounts has announced its latest program, Project Fresh Start, a tax amnesty program that will allow business taxpayers to catch up on delinquent taxes or to amend reports that underreported taxes.
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March 20, 2012
The Ohio General Tax Amnesty Program is set to begin May 1, 2012. The program will only be offered for 46 days, and will end June 15, 2012.
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November 15, 2011
A Significant Ohio Personal Income Tax Credit Opportunity
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September 07, 2011
The Ohio Consumer’s Use Tax Amnesty program starts October 1st and runs through May 2013.
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July 29, 2011
By far the most talked about sales tax issue of 2011 is the “Amazon tax” and the nexus requirements for online retailers. GBQ’s SALT group has kept a careful watch on the many recent developments.
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July 07, 2011
Ohio’s highly anticipated biennial budget bill, was signed by Ohio
Governor John Kasich on Thursday, June 30, 2011, effectively closing the large multi-billion dollar deficit without raising taxes.
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June 29, 2011
In what has been called the biggest tax overhaul in Michigan in 17 years, Michigan Governor Rick Snyder signed House Bills 4361, 4362, and 4479 into law repealing the controversial Michigan Business Tax.
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May 16, 2011
In an effort to reduce an estimated $13 billion budget deficit, the Illinois legislature, with the support of Governor Pat Quinn, decided to increase corporate income tax rates by 45%.
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March 10, 2011
Washington State is currently offering a temporary amnesty program
that waives penalties and interest on certain unpaid Washington State business taxes, including the state business and occupation (“B&O”) tax.
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February 25, 2011
Ohio clarifies definiitions of "drugs" and various types of medical equipment for sales and use tax.
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February 15, 2011
In an effort to increase consumer’s use tax compliance, the Ohio Department of Taxation has begun a Use Tax Education Program to inform taxpayers of their obligation to remit use tax on untaxed purchase transactions.
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November 15, 2010
Ohio Real Estate and Corporate Franchise Tax Update
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September 02, 2010
Many states are finding success in offering state tax amnesty
programs as a way of generating cash and encouraging taxpayer compliance.
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June 18, 2010
Grants for Commercializing and Capitalizing on your Research and
Development.
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June 08, 2010
Are you preparing for the future?
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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.
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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.
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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.
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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.
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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.
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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.
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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”).
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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.
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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.
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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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