Read our May 2016 posts on or read each article by clicking on the title. For the latest coverage and commentary on state and local tax developments delivered directly to your phone, download the latest version of the Sutherland SALT Shaker app.

  • Alabama Tax Tribunal Determines Out-of-State Bookseller Has Nexus, Joins “Club”
    The Alabama Tax Tribunal concluded that an out-of-state retailer was required to collect and remit use tax on the sales of books and educational materials to in-state teachers and students, and that neither the Due Process Clause nor the Commerce Clause impeded the Alabama Department of Revenue’s authority to assess the seller for uncollected tax.
  • SALT Pet of the Month: Scout
    Meet Scout, this month’s Pet of the Month, submitted through our SALT Shaker App by the founder of the State Tax Foundation, Gary Peric.
  • New York Court Holds That Telecommunications Company Is Not a NYC Utility
    The Supreme Court of the State of New York, New York County held that a telecommunications company was liable for both New York City’s Utility Tax and the City’s Unincorporated Business Tax (UBT) because the taxpayer was only lightly regulated by, rather than under the supervision of, the New York State Public Service Commission (PSC).