LexisNexis® Legal Newsroom
Pennsylvania Supreme Court Reaffirms Taxability of Canned Software

The Supreme Court of Pennsylvania recently issued its decision in Dechert LLP v. Commonwealth of Pennsylvania , 1 eighteen months after it was argued. The decision reaffirms that canned software, no matter the method of delivery, is subject to sales tax in the Commonwealth. Factual and Procedural...

Tone Deaf Tax Administrators

If you would like to see why Americans are frustrated with government go to Lewiston, Idaho. . . . It seems that officials from the Idaho State Tax Commission forced two kids to close down their pumpkin stand in front of their house. The kids did not have permits and were not collecting sales tax. ....

Look For Tax Reform Proposals in Georgia

I understand that there is likely to be a serious proposal toward major tax reform in Georgia in the coming months. The proposal will likely be to expand the sales tax to more services coupled with a reduction in the state income tax. . . . I am not sure if combining the sales tax base broadening with...

Maximizing Ohio's Sales/Use Tax Exemptions

Ohio's sales/use tax rate on purchases of taxable property and services can be quite significant, ranging from 5.75% to 7.75% . Are you taking advantage of the following broad exemptions? Leased employees provided for an indefinite period under the appropriately worded contract. Manufacturing...

Opening Up A Can Of Worms – Groupon, Living Social, et al.

By Rusty Little A can of worms to be used as bait by a fisherman is easy to open, but not so easy to close. Once the wriggling worms discover the opportunity to escape, it is difficult to contain them. Groupon and Living Social are two of the most popular Internet companies offering online discount...

The GOP Offers a Sound Tax Reform Program in South Carolina

The Republicans in the South Carolina House are preparing a significant reform plan that will vastly improve the state's tax system. Although details are sketchy, the plan will broaden the sales tax base by eliminating two thirds of the exemptions and lower the rate by half a percentage. All remaining...

State Net Capitol Journal – April 23, 2012

Budget & Taxes A TALE OF TWO TAX STRUCTURES AND ONE CITY: Which is worse: high income taxes or high sales taxes? That's a question residents of the metropolitan area of Portland, Oregon ponder fairly regularly. Oregon has no sales tax, but it has one of the nation's highest income...

State Net Capitol Journal – April 23, 2012

Budget & Taxes A TALE OF TWO TAX STRUCTURES AND ONE CITY: Which is worse: high income taxes or high sales taxes? That's a question residents of the metropolitan area of Portland, Oregon ponder fairly regularly. Oregon has no sales tax, but it has one of the nation's highest income...

State Net Capitol Journal – May 7, 2012

SNCJ Spotlight With Congress stalled, states work their own "Amazon tax" deals Like millions of Americans these days, Dena Davidson buys a lot of products online. From birthday gifts to home furnishings, she eschews crowded malls at every opportunity, preferring the comfort of shopping...

State Net Capitol Journal – May 7, 2012

SNCJ Spotlight With Congress stalled, states work their own "Amazon tax" deals Like millions of Americans these days, Dena Davidson buys a lot of products online. From birthday gifts to home furnishings, she eschews crowded malls at every opportunity, preferring the comfort of shopping...

State Net Capitol Journal – May 14, 2012

Budget & Taxes STATES' FISCAL HEALTH CONTINUING TO IMPROVE: State fiscal conditions are continuing their slow and mostly steady improvement, according to the National Conference of State Legislatures' Spring 2012 budget update. For the first time since the start of the Great Recession...

State Net Capitol Journal – May 14, 2012

Budget & Taxes STATES' FISCAL HEALTH CONTINUING TO IMPROVE: State fiscal conditions are continuing their slow and mostly steady improvement, according to the National Conference of State Legislatures' Spring 2012 budget update. For the first time since the start of the Great Recession...

Florida Bills Model Sales Tax Nexus Proposals

As the 2013 state legislative season opens and states continue the never ending quest for new tax revenues, a large number of legislative proposals have been made to continue the recent trend of increasing the scope and breadth of sales tax nexus. As of the date of this posting, at least 13 states (Florida...

Pancho Villa and Three Hundred Million Joints

As everyone knows, Colorado recently legalized marijuana ... Here are some cool facts about pot in Colorado. The Colorado Futures Center estimates that demand for marijuana will hit 2,268,985 ounces a year... about 70 million grams. If you can roll five joints per gram, we are talking about three...

No Use for Useless Stances

... This week the Senate passed something called the " Marketplace Fairness Act " [of 2013] that would basically let states force sellers who do not have a physical presence in the taxing state collect sales tax, and thereby get around all this use tax confusion. Personally, I have thought...

Balderdash Masquerading as Tax Policy Arguments

It is no secret. This may hurt my libertarian credentials, but I believe the U.S. Congress should pass the Marketplace Fairness Act ... is good tax policy and anyone who disagrees has not done enough reading on what the giants in the study of sales taxation (think Bill Fox , John Mikesell , etc.) have...

State Net Capitol Journal – August 11, 2014; Pennsylvania House Cancels Vote On Cigarette Tax

Budget & Taxes PA HOUSE CANCELS VOTE ON CIGARETTE TAX: The prospects for a cigarette tax bill providing emergency funding for Philadelphia schools were thrown into limbo last month when Republicans who control the state's Senate made some last minute changes to the measure (see PHILADELPHIA...

State Net Capitol Journal – October 6, 2014; Yoga Community Takes Exception To DC'S 'Yoga Tax'

Budget & Taxes YOGA COMMUNITY TAKES EXCEPTION TO DC'S 'YOGA TAX': A tax on health club businesses, dubbed the "yoga tax," went into effect in the District of Columbia last week. The funny thing about the new tax is that the yoga community doesn't think it should apply...

State Net Capitol Journal – June 8, 2015; New Rules Could Swell States' Unfunded Liabilities

Budget & Taxes New Rules Could Swell States' Unfunded Liabilities According to a report last year from bond-rating company Standard & Poor’s, states have $529.8 billion in unfunded liabilities for health care and other benefits separate from pensions. But that figure could go...