Upcoming National Meeting

51st Annual Meeting

2 ½ day program offering sessions for every state tax and government affairs professional with tax responsibilities. The meeting presents an extensive program covering all types of state and local taxes that business taxpayers are confronted with today. The ever-popular audit sessions and state chamber of commerce roundtables are included, and other conference sessions provide updates on key SAL

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Newsletters & Media

Cost Conscious

ISSUE 20-07; April 3, 2020

Top Two SALT Issues Arising from COVID-19 – What are the top two SALT issues arising from the COVID-19 pandemic that concern your company the most? Please select two of the following:

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Bloomberg TAX

Top Finance Democrat Pushes Expanded Rebates in Next Relief Bill

 

Sen. Ron Wyden, the Finance Committee's top Democrat, wants the next round of new coronavirus relief legislation to expand direct government payments to small businesses and dependents over 17, and increase block grant funding to states.

Treasury Seeks $250 Billion More for Small Business in 71% Boost

 

The Treasury Department is asking Congress for $250 billion more to aid small businesses, and Secretary Steven Mnuchin said he expects the House and Senate to act as soon as this week.

IRS Watchdog Asks Public to Report Virus Stimulus Payment Scams

 

The IRS's watchdog wants people to report scammers who impersonate agency employees to get their hands on Covid-19 stimulus payments, so that the perpetrators can be identified and stopped.

Illinois Warns Revised Deadlines May Require Taxpayer Action

 

Illinois warned taxpayers they may need to act to reschedule payments. Georgia, meanwhile, is extending the deadline to file for conservation tax breaks, and Utah says it will be holding tax appeals only by telephone for now. Here’s the latest on shifting state tax guidelines, deadlines, and policy to deal with the coronavirus pandemic. For Monday’s coverage click here. Here’s a state-by-state roadmap.

Opportunity Zone Advocates Push for Covid-19 Relief on Deadlines

 

A group of investors, consultants, developers, law firms, and others is pressing IRS and Treasury officials to ease deadlines for opportunity zone investors in light of disruptions caused by the coronavirus pandemic.

Tenth Circuit Upholds IRS Summons in Marijuana Dispensary Dispute

 

Colorado must hand over records tied to a medical marijuana dispensary as part of the IRS's audit into potentially improper business deductions, the Tenth Circuit said.

Industries Fight for More Relief in New Bill, Tweaks to Last One

 

Lobbyists are waging battle for clients on multiple fronts, juggling a need to push for technical fixes to the recent $2.2 trillion coronavirus relief law while also advocating for future help.

Missouri May Consider Remote Sales Tax Bill in Later Session

 

State of Wayfair: Missouri isn't likely to take action on two bills aimed at remote sellers until later this year.

IRS Closures, Service Cutbacks Turn Tax Queries Into a Struggle (1)

 

Aspects of the IRS's pandemic response are making it nearly impossible to reach the agency by phone or mail, hampering individuals and tax advisers trying to resolve issues not covered by a recent enforcement freeze.

States Stand to Lose Billions in Taxes Tied to Tourism, Live Sports

 

Travel and tourism—which funnels $83 billion in tax revenue annually to state and local governments—is in a freefall triggered by the coronavirus pandemic.

Tax Notes

Pennsylvania Companies Could Get Credits to Make Protective Gear

 

Pennsylvania lawmakers are looking to the state tax code to motivate manufacturers to produce personal protective equipment.

Judge Strikes Down Georgia Adult Entertainment Tax

 

A judge has struck down Georgia’s tax on adult entertainment establishments as unconstitutional, citing vagueness in the statutory definition.

Kentucky Legislature Passes Partnership Audit Bill

 

The Kentucky General Assembly has passed a revenue bill that would conform the state to the IRS’s centralized partnership audit regime, create new tax breaks for specific industries, and levy a tax on vaping products.

COST to California Court: Local Special Tax Measures Require Supermajority Vote

 

The Council On State Taxation is urging the California First District Court of Appeals to rule that all local special taxes must be approved by a supermajority vote.

Pennsylvania's Steep Revenue Drop Could Be Just the Beginning

 

Pennsylvania has announced a 6.2 percent shortfall in revenue collections for March, foreshadowing steeper declines for April.

Rhode Island Hearing Officer Permits Pre-Wayfair Refund

 

While an out-of-state company’s subscription television services are taxable, the company was not liable for Rhode Island sales tax during a pre-Wayfair period because it lacked in-state physical presence, according to a hearing officer.

Opportunity Zone Deadlines Could Be Extended Due to COVID-19

 

Major disaster declarations made by states to address the COVID-19 pandemic could unlock deadline extensions for investments in federal Opportunity Zones, according to practitioners.

Oregon Lawmakers Urge Technical Fixes to CAT

 

Oregon lawmakers appear likely to resurrect legislation to modify the state’s new gross receipts tax in an upcoming special session.

With Tax Deadlines Extended, States Offer Relief on Fines and Fees

 

State and local governments have extended their tax return deadlines in response to the COVID-19 pandemic, but a growing number have also recognized the need to extend deadlines for fines and fees.

Oregon Tax Court Allows Telecom Appeal Without Issue Exhaustion

 

The Oregon Tax Court has held that Charter Communications could raise an issue when appealing assessments of its telephone property that it did not raise in a conference with the state Department of Revenue.

Featured Resources

COST - Council on State Taxation

Amicus Briefs

City & County of San Francisco v. All Persons Interested in the Matter of Proposition C

COST filed an amicus brief in support of the Appellants (the California Business Properties Association, Howard Jarvis Taxpayers Association and California Business Roundtable) in the City & County of San Francisco v. All Persons Interested in the Matter of Proposition C. In July 2019, the trail court granted the City and County’s motion to validate Proposition C, which asked voters to impose an a

COST - Council on State Taxation

COST Studies, Articles & Reports

2019 State and Local Amnesty Programs

This report tracks state and local tax amnesty programs by state for 2019.

COST - Council on State Taxation

COST Comments & Testimony

Testimony to Senate Revenue and Fiscal Affairs & House Ways and Means Committees on Improving State Tax Administration

COST’s President Doug Lindholm was invited by the Louisiana Legislature to discuss Louisiana’s tax climate and steps the Legislature can take to improve taxpayers’ perceptions of the tax system as fair, efficient, and easily administered.