On June 21, 2012, the North Carolina General Assembly enacted its annual updates and so-called technical revisions of the revenue laws. Session Law 2012-79.
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Attached is a link to a recently prepared State & Local Tax Advisory titled “’Outwit, Outplay, Outsourced’: A Sales and Use Tax Survivor Guide.”
This article was originally published on May 7, 2012, in State Tax Notes, as part of Alston & Bird’s regular column “Audit & Beyond.” See 64 State Tax Notes 379 (May 7, 2012).
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Please click here for a recent paper by Atlanta SALT partners Jeff Glickman and Mike Petrik regarding two of the most significant issues in state tax during 2011: click-through nexus provisions (or "Amazon laws") and the taxation of cloud computing.
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Click here to read a chapter by SALT partner Mary Benton (with Art Rosen and Cass Vickers) that recently appeared in the materials for the 2011 NYU Institute on State and Local Taxation conference.
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This presentation was given by Tim Fallaw at this year's CBIZ and MHM Annual Conference.
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Please click here to enjoy an article published in State Tax Notes today by Kendall Houghton and Maryann Luongo. The article is titled, "No Improved Visibility for Cloud Computing Taxation," and it discusses the recent guidance - and lack of guidance - from the states concerning state taxation in "the cloud."
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Georgia isn’t the only state where a new special tribunal for tax cases is under consideration. In Alabama last week, Representative Paul DeMarco introduced HB 427, or the “Alabama Tax Appeals Commission Act,” an important piece of state tax legislation that would, inter alia:
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As first previewed in this blog on December 30 of last year, the Georgia legislature has been hard at work on a bill to enact the recommendations of the Special Council on Tax Reform and Fairness for Georgians. The Special Council’s recommendations were dropped into a number of bills by the legislature, but the bill numbered HB 387 has become the vehicle for any tax reform that will be passed this session.
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The NCDOR has issued a Final Agency Decision denying a bad debt loss for receivables on which the taxpayer remitted sales tax, on the ground that the taxpayer did not own the receivables. 09 REV 4211 (Jan. 13, 2011). The most surprising aspect of the ruling is why the taxpayer pursued it. The taxpayer went through the lengthy new North Carolina tax appeals process: the DOR delayed two and a half years between the taxpayer's demand for refund and the DOR's denial of the refund; then the appeals process lasted over a year and a half, totaling a four year effort before ever reaching a regular court (which would only be an appeal on the record made before the administrative hearing judge).
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