Georgia ~ Sales and Use Tax: Atlanta, Fulton County Voters Approve...
CCH Tax Day Report Georgia voters in Atlanta and Fulton County responded “Yes” to the following ballot questions posed in the election held on November 8, 2016: – City of Atlanta...
View ArticleIllinois ~ Property Tax: Local Rebate Ordinance Repeal Not Unconstitutional
CCH Tax Day Report An Illinois city’s repeal of a property tax rebate ordinance did not result in either an unlawful taking of property or a denial of due process in violation of the federal...
View ArticleNorth Carolina ~ Multiple Taxes: List of Counties Eligible for Hurricane...
CCH Tax Day Report The North Carolina Department of Revenue has issued a notice that adds five counties to the list of “Disaster Counties” eligible for state tax relief as a result of Hurricane...
View ArticleOhio ~ Personal Income Tax: Heterosexual Couples Not Discriminated Against by...
CCH Tax Day Report An Ohio appellate court affirmed a decision dismissing a class action that alleged discrimination against heterosexual couples by requiring them to file joint state income tax...
View ArticleTax Reform Highlighted on President-Elect Trump’s Transition Website
CCH Tax Day Report As President-elect Trump starts to assemble his administration, additional details are emerging about his tax plans. The president-elect has launched a new official transition...
View ArticleTax-Writing Committee Leaders Likely to Remain Unchanged In 115th Congress
CCH Tax Day Report Some familiar names are expected to continue to lead the congressional tax-writing committees in the 115th Congress. Republicans, who have majorities in the House and Senate in the...
View ArticleWeekly Report from Washington, D.C.
CCH Tax Day Report Donald Trump was elected president on November 8, and Republicans held on to their majority both the House and the Senate. House Ways and Means Chairman Kevin Brady, R-Tex., is...
View Article“2016 Post-Election Tax Update” Sample Client Letter Now Available
CCH Tax Day Report Wolters Kluwer has prepared a sample client letter that highlights President-elect Trump’s major tax proposals to date. It also alerts clients to the dynamics created by having both...
View ArticleUtah ~ Personal Income Tax: Amended Audit Deficiencies Sustained
CCH Tax Day Report The amended audit deficiencies for tax years 2006 and 2007 determined by the auditing division of the Utah State Tax Commission were sustained by the Utah State Tax Commission...
View ArticleAll States ~ Sales and Use Tax: Local Rate Changes Reported During the Period...
CCH Tax Day Report Here in list form are the local sales and use tax rate changes reported during the period November 7 – 11, 2016. ALABAMA Effective November 1, 2016: East Brewton, local sales and use...
View ArticleJCT Chief Discusses Lame-Duck Session, Tax Reform
CCH Tax Day Report The key issue the 114th Congress is facing during the lame-duck session, which began on November 14, is funding the federal government, either with another stop-gap spending bill or...
View ArticleIndiana ~ Sales and Use Tax: Cloud Collaboration Services Were Not Taxable
CCH Tax Day Report A company’s cloud collaboration services would not be subject to Indiana sales because the cloud services were not a taxable service. Services generally are not taxable, including...
View ArticleIndiana ~ Sales and Use Tax: Coupon Clearing Service Fee Not Taxable
CCH Tax Day Report A corporation’s coupon clearing service fee was not subject to Indiana sales and use tax because the reports that the corporation processed did not constitute specified digital...
View ArticleNew Jersey ~ Property Tax: Beach Clubs Were Income-Producing Properties...
CCH Tax Day Report In three separate New Jersey Tax Court matters, beach club properties were found to be income-producing, and therefore subject to Chapter 91 requests for financial information for...
View ArticleWolters Kluwer Survey Reveals Businesses Underestimate Impact of Sales and...
Survey Analyzes the Challenges and Risks Organizations Face When Managing Their Sales and Use Tax Processes (NEW YORK, NY, November 15, 2016) – American sales tax professionals identified interstate...
View Article“Tax Reform is Going to Occur in 2017,” Brady Says
CCH Tax Day Report “I’m here to say, tax reform is going to occur in 2017,” House Ways and Means Chairman Kevin Brady, R-Tex., said on November 15 at a joint briefing held by KPMG LLP and Bloomberg...
View ArticleIRS Will Not Force Anyone Into Using Online Services, Commissioner Stresses
CCH Tax Day Report Speaking to tax practitioners at the American Institute of Certified Public Accountants (AICPA) National Tax Conference on November 15 in Washington, D.C. regarding the Future State...
View ArticleTax Court’s Decision to Limit Shareholders’ Transferee Liability Vacated...
CCH Tax Day Report The Tax Court erred by failing to consider whether a stock sale should have been recharacterized as a liquidating distribution under state (Nebraska) law and by limiting the extent...
View ArticleIllinois ~ Sales and Use Tax: Compliance Alert on Penalty for Dealers Issued
CCH Tax Day Report The Illinois Department of Revenue has issued a compliance alert noting that an abatement of the $100 penalty will be allowed for failure to file a return for nontaxable sales of...
View ArticleMichigan ~ Property Tax: Medical Laboratory Owned by For-Profit Entity Denied...
CCH Tax Day Report A Michigan taxpayer’s medical laboratory was not entitled to a property tax exemption because the taxpayer was a for-profit entity that failed to meet the statutory charitable...
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