Tax Law

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State Net Capitol Journal – March 18, 2013
Posted on 18 Mar 2013 by State Net

Budget & Taxes SOME LAWMAKERS PUSH FOR 'SIN TAX' ON GUNS: To some lawmakers in Congress and at least a half dozen states - particularly since the Newtown, Connecticut elementary school shooting - guns are a sin against society, like... Read More

State Net Capitol Journal – April 1, 2013
Posted on 1 Apr 2013 by State Net

Budget & Taxes REBOUND SPURRING RAINY DAY DEBATE: During the recession, states raided their rainy-day funds to help plug budget holes. Now, with the economy rebounding, some states are running surpluses. Governors in several of them are pushing... Read More

New York's Highest Court Affirms Constitutionality of Click-Through Nexus
Posted on 10 Apr 2013 by Asbury Law Firm

Click-through nexus is a well-known term in the world of sales and use tax. It refers to the proposition that an internet vendor may be required to collect and remit sales tax on sales that originate from links placed on the websites of independent affiliates... Read More

State Net Capitol Journal – March 11, 2013
Posted on 11 Mar 2013 by State Net

Budget & Taxes ONLINE SALES TAX PUSH CONTINUES DESPITE DISAPPOINTING RETURNS: State officials have viewed Internet commerce with dollar signs in their eyes for decades. The few that have managed to tap the spigot of online sales in a substantive... Read More

Multistate Tax Compact: Is the End Near?
Posted on 10 Apr 2013 by Sean Craig

On March 8, 2013, South Dakota Governor Dennis Daugaard signed Senate Bill 239, which repealed all provisions of the Multistate Tax Compact from South Dakota law. While South Dakota does not have an income tax and didn't participate in the Multistate... Read More

State Tax Essentials: Corporate Income Tax Computations
Posted on 1 Apr 2013 by LexisNexis Tax Law Community Staff

by Robert Desiderio * Although there is some measure of conformity with the federal corporate income tax base, every state's statute makes its measure of tax corporate income different from the federal base. Typically, there are additions and subtractions... Read More

State Net Capitol Journal – April 8, 2013
Posted on 8 Apr 2013 by State Net

Budget & Taxes NY HIGH COURT UPHOLDS INTERNET AFFILIATE LAW: In the long-running feud over online sales taxes, the federal courts have consistently held that Internet retailers must have a "physical presence" such as a warehouse or... Read More

State Net Capitol Journal – April 15, 2013
Posted on 15 Apr 2013 by State Net

Budget & Taxes STATES' TRANSPORTATION FUNDING NEEDS TRUMPING TAX AVERSION: This month Virginia's Republican-controlled House and GOP-Democrat-split Senate gave final approval to a $6 billion transportation funding overhaul proposed by... Read More

State Net Capitol Journal – April 22, 2013
Posted on 22 Apr 2013 by State Net

Budget & Taxes KS TAX REFORM WORST IN NATION: Joe Henchman of the conservative Tax Foundation and Nick Johnson of the left-leaning Center on Budget and Policy Priorities rarely agree on anything having to do with taxes. But when Governing magazine... Read More

State Net Capitol Journal – March 4, 2013
Posted on 4 Mar 2013 by State Net

Budget & Taxes VA PASSES TRANSPORTATION FUNDING OVERHAUL: On the final day of their legislative session, Virginia lawmakers approved a plan overhauling the way the state will pay for its roads, highways and mass transit. Under the plan... Read More

  • Blog Post: State Net Capitol Journal – March 4, 2013

    Budget & Taxes VA PASSES TRANSPORTATION FUNDING OVERHAUL: On the final day of their legislative session, Virginia lawmakers approved a plan overhauling the way the state will pay for its roads, highways and mass transit. Under the plan, the state's 17.5 cents-per-gallon tax on gasoline...
  • Blog Post: State Net Capitol Journal – March 11, 2013

    Budget & Taxes ONLINE SALES TAX PUSH CONTINUES DESPITE DISAPPOINTING RETURNS: State officials have viewed Internet commerce with dollar signs in their eyes for decades. The few that have managed to tap the spigot of online sales in a substantive way, however, aren't reaping the promised...
  • Blog Post: State Net Capitol Journal – March 18, 2013

    Budget & Taxes SOME LAWMAKERS PUSH FOR 'SIN TAX' ON GUNS: To some lawmakers in Congress and at least a half dozen states - particularly since the Newtown, Connecticut elementary school shooting - guns are a sin against society, like alcohol and cigarettes, and should be taxed accordingly...
  • Blog Post: State Tax Essentials: Corporate Income Tax Computations

    by Robert Desiderio * Although there is some measure of conformity with the federal corporate income tax base, every state's statute makes its measure of tax corporate income different from the federal base. Typically, there are additions and subtractions from the adopted federal starting point...
  • Blog Post: State Net Capitol Journal – April 1, 2013

    Budget & Taxes REBOUND SPURRING RAINY DAY DEBATE: During the recession, states raided their rainy-day funds to help plug budget holes. Now, with the economy rebounding, some states are running surpluses. Governors in several of them are pushing to boost those cash reserves higher, spurring...
  • Blog Post: State Net Capitol Journal – April 8, 2013

    Budget & Taxes NY HIGH COURT UPHOLDS INTERNET AFFILIATE LAW: In the long-running feud over online sales taxes, the federal courts have consistently held that Internet retailers must have a "physical presence" such as a warehouse or employees in a state to be subject to that state's...
  • Blog Post: New York's Highest Court Affirms Constitutionality of Click-Through Nexus

    Click-through nexus is a well-known term in the world of sales and use tax. It refers to the proposition that an internet vendor may be required to collect and remit sales tax on sales that originate from links placed on the websites of independent affiliates if that affiliate has nexus with the taxing...
  • Blog Post: Multistate Tax Compact: Is the End Near?

    On March 8, 2013, South Dakota Governor Dennis Daugaard signed Senate Bill 239, which repealed all provisions of the Multistate Tax Compact from South Dakota law. While South Dakota does not have an income tax and didn't participate in the Multistate Tax Compact's Audit Program, the move to repeal...
  • Blog Post: State Net Capitol Journal – April 15, 2013

    Budget & Taxes STATES' TRANSPORTATION FUNDING NEEDS TRUMPING TAX AVERSION: This month Virginia's Republican-controlled House and GOP-Democrat-split Senate gave final approval to a $6 billion transportation funding overhaul proposed by the state's Republican Gov. Bob McDonnell that...
  • Blog Post: State Net Capitol Journal – April 22, 2013

    Budget & Taxes KS TAX REFORM WORST IN NATION: Joe Henchman of the conservative Tax Foundation and Nick Johnson of the left-leaning Center on Budget and Policy Priorities rarely agree on anything having to do with taxes. But when Governing magazine recently asked the two tax policy experts to...