Shaking things up in state and local tax
Shaking things up in state and local tax
By Stephen Burroughs and Tim Gustafson
The Massachusetts Supreme Judicial Court denied a freight company’s Commerce Clause challenge to the application of an unapportioned use tax on its vehicles purchased out-of-state but used in Massachusetts. The company used its trucks to deliver freight in multiple states, but the court upheld taxation of the vehicles’ full…
On February 11, the United States Senate approved a permanent extension of the Internet Tax Freedom Act (ITFA), which previously passed the House of Representatives on December 15, 2015. Additionally, ITFA’s Grandfather Clause, which allows certain states to continue to tax Internet access, is phased out. President Obama is expected to sign the permanent extension …
By Mike Kerman and Maria Todorova
Last month, the Hawaii Department of Taxation launched the Administrative Appeals and Dispute Resolution (AADR) Program, an informal appeals process intended to resolve tax disputes without litigation. Taxpayers may apply for AADR if they received a Proposed Notice of Assessment, a Final Notice of Assessment, or a Notice and…
