New Tax Amnesty Opportunity for Indiana Business Taxpayers

New Tax Amnesty Opportunity for Indiana Business Taxpayers

On May 7, 2015, Indiana Governor Mike Pence signed into law P.L. 213, which establishes a tax amnesty program that might give business taxpayers with concerns about Indiana tax reporting a great opportunity to settle any outstanding or potentially outstanding tax liabilities with the Indiana Department of Revenue … [Read more...]

Supreme Court decides Comptroller of the Treasury of Maryland v. Wynne

Supreme Court decides Comptroller of the Treasury of Maryland v. Wynne

On May 18, 2015, the U.S. Supreme Court decided Comptroller of the Treasury of Maryland v. Wynne, (No. 13-485), holding that Maryland’s personal-income-tax scheme, which does not give state residents a full credit for income taxes that they pay to other states, violates the Commerce Clause because it causes some … [Read more...]

Seller Beware: Collecting Sales Tax When Coupons Are Involved Is Not So Cut and Dried

Seller Beware: Collecting Sales Tax When Coupons Are Involved Is Not So Cut and Dried

The information in this blog is for general informational and educational purposes only, including any information provided by guest bloggers.  Postings are not solicitations or legal advice.  This information is not intended to create and receipt of it does not constitute an attorney-client relationship.  The … [Read more...]

No Holding Back:  United States Supreme Court unanimously rules that Tax Injunction Act does not bar suit to enjoin enforcement of Colorado use tax notice and reporting law

No Holding Back: United States Supreme Court unanimously rules that Tax Injunction Act does not bar suit to enjoin enforcement of Colorado use tax notice and reporting law

On March 3, 2015, the Supreme Court decided Direct Mktg. Ass’n. v. Brohl, No. 13-1032, holding that the Tax Injunction Act (TIA), which provides that federal district courts “shall not enjoin, suspend or restrain the assessment, levy or collection of any tax under State law,” 28 U.S.C. §1341, does not bar a suit … [Read more...]

Deregulate Local Government for Economic Growth:  Streamlining Local Option Income Taxes and Other Reforms Can Unleash Indiana’s Cities and Towns

Deregulate Local Government for Economic Growth: Streamlining Local Option Income Taxes and Other Reforms Can Unleash Indiana’s Cities and Towns

Indiana’s leaders have worked diligently over the past ten years to improve the climate for business.  Taxes have been capped, cut, and eliminated.  Out of date laws have been repealed or reformed, and new regulations have been stopped.  This pruning, along with smart investments and other reforms, has yielded … [Read more...]

Illinois court holds that tax deed was not void for lack of proper notice

Illinois court holds that tax deed was not void for lack of proper notice

Excalibur Energy (“Excalibur”) attempted to void a tax deed for certain property for which the defendant, Marilyn Rochman, also claimed ownership. To achieve this end, Excalibur filed a new action in circuit court for ejectment claiming that because the tax deed did not include a legal description of the property, … [Read more...]