The Appellate Division of the Superior Court of New Jersey has held that a municipality cannot simply adopt an ordinance to unilaterally cancel long-term tax exemptions (commonly called “PILOTs”). The Court ruled that the City of Elizabeth’s attempt to retroactively
The SALT Lawyer
New Jersey, Pennsylvania and New York multi-state and local tax issues
The SALT Lawyer, published by Sills Cummis & Gross P.C., focuses on state and local tax issues, particularly those affecting New Jersey. The blog covers topics such as sales and use tax nexus for remote sellers, corporate business tax changes, tax exemptions and credits, tax amnesty programs, and the impact of federal tax reforms on state taxation. It also addresses practical guidance on compliance, legislative updates, and economic development incentives like Opportunity Zones. The content is aimed at businesses and tax professionals seeking to understand evolving tax regulations and their implications at the state and local levels.
Latest from The SALT Lawyer
New ‘Mansion Tax’ Unbeknownst to Some in N.J. Real Estate Community
As seen on: BINJE.comBy: Paul Bergeron
In July 2025, when New Jersey Gov. Murphy adopted the annual budget, it included a provision that had not been discussed and surprised many in the real estate community.
The legislation changed the “mansion…
New Jersey Division of Taxation Provides Additional Guidance for Remote Sellers
The New Jersey Division of Taxation has updated its “Frequently Asked Questions” guidance pertaining to changes for determining nexus for sales and use tax purposes for remote sellers based outside the state. In response to the U.S. Supreme Court case…
New Jersey Division of Taxation Issues Detailed New Guidance on CBT Changes
The New Jersey Division of Taxation has recently created a webpage with a host of different guidance documents and FAQs the Division has put together to answer questions and provide more clarity on combined reporting, the new surtax, GILTI treatment…
Tax Exemption for the Sale of Tax Credits Restored
Last week Governor Murphy approved legislation, Assembly bill 4495, which contained a number of technical tax changes, including the restoration of the exemption from Gross Income Tax (“GIT”) for the sale of Grow New Jersey tax credits by pass-through entities.…
(Big) Opportunity Knocks: Why Sills Cummis’ Attorneys Feel Opportunity Zones Could Bring ‘Greatest Wealth Transfer in History of Country’
As seen on: ROI-NJ
By: Tom Bergeron
In this ROI-NJ interview, Sills Cummis’ Ted Zangari and Jaime Reichardt share their insights on the recently enacted federal Opportunity Zone Program.
Ted Zangari, chair of the Redevelopment Law Practice Group at Sills Cummis…
New Jersey Taxes—They Are a-Changing…
After weeks of negotiation and discussion regarding competing tax proposals in Trenton, a deal has been struck on the state budget and tax reform by Governor Phil Murphy and legislative leaders. The result is a host of business tax changes…
U.S. Supreme Court Overturns Quill: Online Sellers Can Now be Compelled to Collect Sales Tax
Today, the U.S. Supreme Court issued a landmark decision in the state and local tax world which overturns precedent going back to 1992. The decision, South Dakota v. Wayfair, No.17-494 (June 21, 2018), means that state and local taxing jurisdictions…
New Jersey’s Taxation of Limited Partnerships: The Saga Continues
In February 2018, the New Jersey Tax Court delivered another blow to the Division of Taxation’s (the “Division”) attempts to use partnership income tax withholding to tax out-of-state limited partners. In so doing, the Tax Court has arguably called into…
Murphy reactivates UEZs in 5 communities: Bridgeton, Camden, Newark, Plainfield, Trenton
By Ted Zangari
As seen on: ROI-NJ.com
Gov. Phil Murphy’s decision to reactivate Urban Enterprise Zones for five years in five communities across the state was met with applause from municipal and association leaders.
Murphy signed legislation Wednesday to reinstate UEZs in Bridgeton,…