Chicago’s “Netflix tax” operates as an extraterritorial tax that must be found unconstitutional because it treats taxpayers inconsistently, an attorney representing consumers of streaming entertainment services told an Illinois appeals court Sept. 19.

The Alabama Department of Revenue (DOR) Sept. 18 announced that it will host a series of outreach meetings with local government officials for individual income, corporate income, sales and use, property, excise, and trust income tax purposes. The DOR will provide updates on the implementation of legislative initiatives that affect all local taxing authorities. The meetings will be held in October in Huntsville, Birmingham, Montgomery, Dothan, and Mobile on the date and time mentioned in the announcement. Officials and revenue employees from all counties and municipalities are invited to attend and will benefit from the information presented on a range of topics, including the roll-out of the Single Point Filing and Payment System for local motor fuel tax, the Wholesale to Retail Accountability Program, and the simplified sellers use tax. [Ala. Dep't of Revenue, ADOR to Host Local Government Outreach Meetings in October, 09/18/19]

The California Board of Equalization (SBOE) Sept. 18 issued a letter to county assessors containing a copy of the Marin County Assessment Sampling Survey for property tax purposes. The SBOE completed the survey for purposes of certifying the eligibility of the county to continue to recover the cost associated with administering supplemental assessments. The sampling indicates Marin County's 2016-17 assessment roll meets the requirements for assessment quality established by Cal. Rev. & Tax Code Section 75.60 [Cal. State Bd. of Equalization, SBOE Letter to Assessor 2019/032, 09/18/19]

The California Department of Tax and Fee Administration (CDTFA) Sept. 1 published information on seller's permits for sales and use taxes, that also impact individual income and corporate income tax filings. The publication includes information on: 1) acquisition of seller's permit, including for out-of-state sellers; 2) reporting the applicable taxes; 3) usage of a resale certificate; 4) record keeping; and 5) online services. The CDTFA also provided a sample of the state's resale certificate Form CDTFA-230. [Cal. Dep't of Tax & Fee Admin., Your California Seller's Permit, 09/01/19]

The California Department of Tax and Fee Administration Sept. 1 published information on the sales and use taxability of sales to the U.S. government. The publication includes information on: 1) exempt sales and leases to the U.S. government and exempt purchases using U.S. government bankcards; 2) sales to individuals insured under the Medicare program; 3) the state's special excise taxes and fees; 4) sales to federal contractors; and 5) documentation required for sales to the U.S. government. [Cal. Dep't of Tax & Fee Admin., Publ'n 102, 09/01/19]

The California Court of Appeal Sept. 17 denied Taxpayer's rehearing petition against the trial court's order sustaining the demurrer to Taxpayer's sales and use tax refund complaint. The lawsuit involved Taxpayer seeking to recover amounts paid in the tax reimbursement to Costco Wholesale Membership, Inc. on purchases of dietary supplements. The appeals court concluded none of the documents that Taxpayer relied upon were issued in response to an inquiry about refunds or addressed the refund of the taxes paid by retailers on sales of the products. Therefore, the appeals court denied the rehearing petition, and made two grammatical changes to the original decision of Aug. 22. [Littlejohn v. Costco Wholesale Corp., Cal. Ct. App., No. A144440, 09/17/19]

The Colorado Department of Revenue (DOR) Sept. 1 posted information regarding a TurboTax error by providing a link to a TurboTax webpage. The webpage provides that due to a programming issue in the 2018 TurboTax Colorado state electronic file submission, the e-file submission of Colorado Form 104 to the DOR incorrectly transmitted the amount reported for taxpayers' federal taxable income. This didn't affect the calculation of a taxpayer's return or change the amount of any individual income tax refund or taxes owed. Taxpayers are required to amend their returns to report the correct amount of their federal taxable income reported to Colorado. The amended return won't change a taxpayer's refund or create additional tax due. The paper version of the Colorado Form 104 is correct and reflects the correct taxable income. [Colo. Dep't of Revenue, TurboTax Error Information, 09/01/19]

The Delaware Governor Sept. 18 announced the launch of a new online tool to help streamline documentation and reporting requirements for new businesses. The new Delaware One Stop, available at onestop.delaware.gov, will allow businesses to interact with core state agencies whether they are starting or ready to grow. The new site is the product of a collaborative effort among multiple state agencies and real-world entrepreneurs that allows users to access many services via a single login. The core functions of the site include business license registration via the Division of Revenue, hiring reporting through the Division of Unemployment Insurance, and coverage verification with the Office of Workers' Compensation. [Del. Governor's Office, News Release, 09/18/19]

The Hawaii Department of Taxation (DOT) Sept. 17 announced the mandatory electronic filing of returns for the rental motor vehicle, tour vehicle, and car-sharing vehicle surcharge tax, effective Oct. 1. The announcement amends the excise tax announcement 2019-06 that was originally issued on June 17. The announcement required taxpayers to file the tax returns electronically for taxable years beginning on or after Oct. 1 and annual returns for taxable years beginning on or after Jan. 1. Form RV-2 and Form RV-3 are available online for electronic filing. The DOT will impose a two-percent penalty if the return isn't filed electronically unless the failure is due to reasonable cause and not due to neglect. [Haw. Dep't of Tax'n, Announcement No. 2019-06, 09/17/19]

The Hawaii Department of Taxation (DOT) Sept. 1 released a revised Form A-6, Tax Clearance Application, to obtain a state tax clearance for individual income, corporate income, trust income, sales and use, excise, estate, and property tax purposes. The form can be filed electronically, or for all state, city, or county government contracts, may be obtained through the Hawaii Compliance Express. If a tax clearance is required from the Internal Revenue Service (IRS), IRS Form 8821 or IRS Form 2848 is also required. The DOT also issued the instructions for filling the form. [Haw. Dep't of Tax'n, Form A-6, 09/01/19]