The Alaska Superior Court denied the Alaska Department of Revenue’s (“DOR”) petition to enforce an administrative subpoena against Turo, Inc. (an out-of-state car sharing company), which sought all of the company’s business records from its inception in 2009 to 2017 in connection with an ongoing investigation regarding vehicle rental taxes. The court held that the

We at the SALT Shaker are serious about our mission to shake things up in state and local tax, which is why we are launching SALT Society.

In addition to tracking legislation, analyzing cases and previewing upcoming presentations, we want to share the happenings that impact the lives of state and local tax practitioners. The

By Madison Barnett

The Alaska Supreme Court held that a foreign member of a water’s edge unitary group must include its foreign dividend income in the Alaska apportionable tax base, regardless of whether the income is “effectively connected income” (ECI) for federal income tax purposes. Alaska law incorporates the Internal Revenue Code, including the ECI