Shaking things up in state and local tax
Shaking things up in state and local tax
The Ohio Board of Tax Appeals denied an out-of-state healthcare organization’s apportionment of the Commercial Activity Tax related to healthcare services.
The taxpayer sought to apportion its gross receipts related to laboratory services and healthcare provider services based on where the taxpayer’s costs were incurred. The Board rejected the taxpayer’s position and found that the…
Oregon Governor Kate Brown recently signed Senate Bill 164 (SB 164), which provides a fiscal-year filing option for Oregon Corporate Activity Tax (CAT) taxpayers who use a fiscal tax year rather than a calendar year for federal tax purposes. SB 164 provides that for a fiscal tax year ending during 2021, taxpayers will be required…
Just days before Oregon’s legislature is set to adjourn, SB 164, the Corporate Activity Tax (CAT) “technical corrections” bill, cleared its final hurdle in the Oregon legislature and will now be sent to the Governor for signature. Specifically, on June 24, SB 164 passed the House of Representatives by a unanimous vote of those in…
On January 12, 2021, the Oregon Legislature introduced nine new Corporate Activity Tax (CAT) bills as the 2021 legislative session began. The bills introduced in both the House and Senate ranged in scope from treatment of receipts in specific industries to modifications of provisions of the CAT more generally.
Some of the bills introduced include:…
