The Countdown is On for the Delaware Voluntary Disclosure Program

The Countdown is On for the Delaware Voluntary Disclosure Program

The deadline is quickly approaching for participation in the Delaware Secretary of State's Unclaimed Property Voluntary Disclosure Program.  Businesses have until June 30, 2014, to enroll in the program, and another year to complete the reporting process.  Any business incorporated or formed in Delaware, with a … [Read more...]

Science wins the day as Michigan court finds electric distribution equipment exempt

Science wins the day as Michigan court finds electric distribution equipment exempt

The Michigan Court of Appeals recently shocked the Michigan Department of Treasury when it held that machinery and equipment used to transmit and distribute electricity was entitled to a use tax exemption available for industrial processing.  In Detroit Edison Co. v. Department of Treasury, the Court found that … [Read more...]

Using the Internet Tax Freedom Act to turn the tables on state iGaming taxes

Using the Internet Tax Freedom Act to turn the tables on state iGaming taxes

In the December/January 2013/2014 edition of iGaming Business North America, I discuss the development of real-money Internet gambling and one significant restriction on the way that states can tax that growing business.  The article, “Turning the Tables on State iGaming Taxes,” begins: All eyes are on Nevada, … [Read more...]

Out-of-State and Foreign Entities Eligible for California Green Manufacturing Sales and Use Tax Exclusion

Out-of-State and Foreign Entities Eligible for California Green Manufacturing Sales and Use Tax Exclusion

On October 4, 2013, California Governor Jerry Brown approved Assembly Bill 1422 (Chapter 540, Laws 2013).  The legislation clarifies that the sales and use tax exclusion for certain projects approved by the California Alternative Energy and Advanced Transportation Financing Authority (CAEATFA) is available to … [Read more...]

Tenth Circuit reverses Colorado e-commerce decision, reinstates use tax notice statute

Tenth Circuit reverses Colorado e-commerce decision, reinstates use tax notice statute

In a blow to opponents of Colorado’s expansive sales and use tax regime, the Tenth Circuit reversed the decision of the district court in Direct Marketing Association v. Huber and dismissed the trade group’s case against Colorado’s reporting and notice requirements for e-commerce vendors outside of Colorado.  In … [Read more...]

Taxpayers Going Hoarse Opposing Indiana Sales and Use Tax from Claiming Races

Taxpayers Going Hoarse Opposing Indiana Sales and Use Tax from Claiming Races

State tax audits often come in waves. When a revenue department notices one business that has been overlooked, the business's competitors often find auditors knocking at the barn door.  In Indiana, one of the areas of recent focus has been so-called claiming races. Claiming races are a method of determining the … [Read more...]