Please click here for a recent paper by Atlanta SALT partners Jeff Glickman and Mike Petrik regarding two of the most significant issues in state tax during 2011: click-through nexus provisions (or “Amazon laws”) and the taxation of cloud computing.
Sales and Use Tax
State Taxation of Digitally-Delivered Goods and Services
Click here to read a chapter by SALT partner Mary Benton (with Art Rosen and Cass Vickers) that recently appeared in the materials for the 2011 NYU Institute on State and Local Taxation conference.
The article discusses, inter alia, different states’ treatment of digital goods for sales tax purposes, as well as a number of issues related to the income tax treatment of digitally-delivered goods and services, including nexus, P.L. 86-272, and apportionment of receipts from the sale of digital goods and services.
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Taxation in the Digital Age
This presentation was given by Tim Fallaw at this year’s CBIZ and MHM Annual Conference.
State Taxes and “The Cloud”
Please click here to enjoy an article published in State Tax Notes today by Kendall Houghton and Maryann Luongo. The article is titled, “No Improved Visibility for Cloud Computing Taxation,” and it discusses the recent guidance – and lack of guidance – from the states concerning state taxation in “the cloud.”
Alabama Bill Proposes to Create Independent Tax Appeals Commission
Georgia isn’t the only state where a new special tribunal for tax cases is under consideration. In Alabama last week, Representative Paul DeMarco introduced HB 427, or the “Alabama Tax Appeals Commission Act,” an important piece of state tax legislation that would, inter alia:
Create a Tax Appeals Commission as a stand-alone executive branch department, independent of the Alabama DOR;
Extend the period to appeal an assessment (either preliminary or final) from 30 days to 60;
Clarify and amend certain refund procedures, including a specification that filing an amended return [...]Read more