This month marks the beginning of operations for Georgia’s new Tax Court, which replaces the old Georgia Tax Tribunal. While the tribunal operated within the executive branch as part of the Office of State Administrative Hearings, the new Tax Court
Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!
We will award a prize for the smartest (and fastest) participant.
This week’s question: Which state recently approved a first-of-its-kind tax on electricity consumed
A Texas Court of Appeals held that the federal Anti-Head Tax Act (“AHTA”) preempts Texas from imposing its franchise tax on American Airlines’ revenues from baggage fees, passenger ticket sales, and freight transportation. The case presented an issue of first
This month, we’re featuring Olaf, the lovable Ragdoll cat belonging to Mark Saporsky, Staff Attorney in Atlanta.
Olaf came with his name, and it couldn’t be more fitting. Named after the snowman from Frozen, he lives up to it –
In PENN Entertainment, Inc. v. Indiana Department of State Revenue, a unanimous Indiana Supreme Court reversed the tax court’s grant of summary judgment for the Indiana Department of Revenue requiring PENN Entertainment to add back approximately $2 billion in wagering
We’re pleased to launch the first edition of Matson’s Musings, a new weekly column from SALT Counsel Greg Matson. Each Thursday, Greg will offer his take on the latest SALT news, developments, and trends. Drawing on decades of experience, Greg
Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!
We will award a prize for the smartest (and fastest) participant.
This week’s question: New York City recently adopted its fiscal year 2027 budget
The California Court of Appeal held that a Texas radiologist did not owe California personal income tax because it did not operate a unitary business in the state. During the years at issue, a medical corporation sent the Texas radiologist
In a recent decision, the Tennessee Court of Appeals addressed the business tax treatment of software licensing, cloud hosting, and cloud-based services, delivering a split decision with significant implications for taxpayers.
Background
SAP America, Inc. is a Delaware corporation engaged
Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!
We will award a prize for the smartest (and fastest) participant.
This week’s question: The U.S. Supreme Court recently considered a tax foreclosure case involving
