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California AG Files Brief in Support of Requiring Online Retailers to Pay Taxes

The California Department of Tax and Fee Administration (CDTFA) advises that California Attorney General Xavier Becerra has joined a bipartisan coalition of 36 attorneys general in filing an amicus...

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Short-Term Lodging Marketplaces Must Register for License and Collect...

Lodging marketplaces that provide a platform for short-term rentals must register with the Wisconsin Department of Revenue for a license to collect sales and use taxes. This applies to taxes imposed by...

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Ways and Means Begins Markup of House GOP Tax Reform Bill

The House Ways and Means Committee began its markup of the Tax Cuts and Jobs Bill (HR 1) on November 6. Debate over the measure is expected to last for several days. At over 400 pages, the bill is...

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Koskinen Reviews IRS Accomplishments, Predicts Collapse if Underfunding...

“It’s been an interesting four years, probably more interesting than some might have expected, including yours truly,” IRS Commission John Koskinen stated in what is likely to be his final press...

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Florida Decreases Rate on Real Property Rentals

Florida decreases the sales tax rate on real property rentals to 5.8% from 6%, effective January 1, 2018. Sales Tax on Real Property Rentals A Department of Revenue publication explains that Florida...

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Oregon Offers Disaster Tax Relief

Oregon offers disaster tax relief to taxpayers in federally declared disaster areas and in Oregon. In doing so, it will continue to match tax relief offered to taxpayers by the IRS. Federally Declared...

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Ways and Means Tackles Second Day of Tax Reform Markup

The House Ways and Means Committee on November 7 spent a second day marking up the Tax Cuts and Jobs Bill (HR 1). According to Senate Majority Leader Mitch McConnell, R-Ky., the Senate tax reform bill...

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Senate Lawmakers, Trump Administration Officials Discuss Tax Reform

Senate lawmakers and Trump administration officials held a joint press conference on November 7 to discuss tax reform. The conference comes as the Senate Finance Committee (SFC) prepares to unveil its...

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Florida Governor to Propose Tax Cuts

Governor Rick Scott will propose $180 million in tax cuts for individuals as part of his 2018-2019 recommended budget. Florida Proposed Tax Cuts The tax cut package includes: A 10-day back-to-school...

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Minnesota Accepts Court Ruling on NOL Limitation

Minnesota will apply the net operating loss limitation on a pre-apportionment basis when calculating corporate income tax. The Department of Revenue accepts the Minnesota Tax Court’s decision in...

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New York Petroleum Business Tax Rates Increased

New York petroleum business tax rates will increase, effective January 1, 2018. A Department of Taxation and Finance publication lists the both new rates and the aggregate tax rates for previous years....

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Tax Reform; Senate Bill Could Be Delayed

The Senate Finance Committee (SFC) has been preparing to release its tax reform measure on November 9, according to several lawmakers. However, now the Senate bill could be delayed. The SFC may now...

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Mississippi Remote Seller Rule Adopted

A new use tax collection rule applies to sellers who lack a physical presence in Mississippi. Remote sellers must collect Mississippi use tax if they: “purposefully or systematically exploit the...

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Pennsylvania Voters Authorize Full Homestead Exclusion

In the November 7, 2017, general election, Pennsylvania voters approved a proposed constitutional amendment to the homestead property tax assessment exclusion, according to unofficial results posted by...

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Texas Voters Approve Property Tax Exemptions

Texas voters approved the following property tax exemptions that were on the November 7, 2017, ballot: a property tax exemption for a partially disabled veteran who has a home donated to him or her a...

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Ways and Means Approved GOP’s Amended Tax Cuts and Jobs Bill

The House Ways and Means Committee on November 9 approved the GOP’s amended Tax Cuts and Jobs Bill (HR 1) by a 24-to-16 party-line vote. Thus, the committee concluded a four-day markup of the bill. The...

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Senate Finance Committee Unveils Different Approach To Tax Reform

Senate Republicans unveiled details of their tax reform legislation in an outline released late on November 9. While there are some similarities to the House Ways and Means-approved tax reform bill,...

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Illinois Taxes Cloud Services

Illinois service occupation tax (SOT) applies to the sale of the cloud services (SaaS) when the seller offers free software to access or use the cloud services.  Also, SOT does not apply to sales of...

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Ohio Releases 2017 Income Tax Brackets

Ohio has issued the 2017 income tax brackets indexed for inflation. The individual income tax brackets are: 0 – $10,650 (0.000%) $10,650 – $16,000 ($79.08 + 1.980% of excess over $10,650) $16,000 –...

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Texas Taxes Advisory Services

A taxpayer’s sales of advisory services were subject to Texas sales tax as part of the sales price of data processing services. Customers who purchased taxable customer relationship management (CRM)...

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