Tax Alerts
October 23, 2020
Tax Briefing(s)
2020 Tax Policies of the Major Presidential Candidates2020 Payroll Tax Deferral Order2020 Post-Filing Season UpdateCARES ActCoronavirus Tax Relief
Senate Fails to Pass “Skinny” COVID-19 Relief Bill
On September 10, 2020, the Senate failed to pass the Delivering Immediate Relief to America’s Families, Schools and Small Businesses Act. This bill was described as a targeted proposal, and included...
On September 10, 2020, the Senate failed to pass the Delivering Immediate Relief to America’s Families, Schools and Small Businesses Act. This bill was described as a targeted proposal, and included...
Higher Penalties on 2019 Returns Filed After September 14
The IRS has warned taxpayers who have not yet filed their 2019 tax returns that higher penalties will be imposed if they file after September 14. Taxpayers who submitted an extension of time to file t...
The IRS has warned taxpayers who have not yet filed their 2019 tax returns that higher penalties will be imposed if they file after September 14. Taxpayers who submitted an extension of time to file t...
E-Signatures Temporarily Approved for Certain Forms
The IRS has announced that it is temporarily allowing the use of digital signatures on certain forms that normally require a handwritten signature. The following forms can be submitted with digital ...
The IRS has announced that it is temporarily allowing the use of digital signatures on certain forms that normally require a handwritten signature. The following forms can be submitted with digital ...
Digital Signatures Allowed on More Forms
The IRS had announced that it would temporarily allow the use of digital signatures on certain forms that cannot be filed electronically; the Service has now added several additional forms to that...
The IRS had announced that it would temporarily allow the use of digital signatures on certain forms that cannot be filed electronically; the Service has now added several additional forms to that...
IRS Suspends Mailing Notices to Taxpayers with Balances Due
The IRS has temporarily suspended the mailing of three notices—CP501, CP503, and CP504—to taxpayers who have a balance due on their taxes. The IRS is taking this step to avoid confusion for taxpay...
The IRS has temporarily suspended the mailing of three notices—CP501, CP503, and CP504—to taxpayers who have a balance due on their taxes. The IRS is taking this step to avoid confusion for taxpay...
IRS Launches Partnership Audit Website
The IRS announced the launch of the Bi-Partisan Budget Act (BBA) Centralized Partnership Audit Regime website. The website intends to be a one-stop location for anything BBA-related including regulat...
The IRS announced the launch of the Bi-Partisan Budget Act (BBA) Centralized Partnership Audit Regime website. The website intends to be a one-stop location for anything BBA-related including regulat...
Form 1040 Now Available in Spanish
The IRS will be providing Form 1040 in Spanish for the first time as part of a larger effort to reach underserved communities. The IRS’s newly expanded multilingual initiative is a key part of helpi...
The IRS will be providing Form 1040 in Spanish for the first time as part of a larger effort to reach underserved communities. The IRS’s newly expanded multilingual initiative is a key part of helpi...
AL - Daily use range fees subject to tax
A shooting range operator (taxpayer) was required to remit Alabama sales and use tax on the admission fees it charged to use it’s shooting range. In this matter, the taxpayer operated seven outdoor ...
A shooting range operator (taxpayer) was required to remit Alabama sales and use tax on the admission fees it charged to use it’s shooting range. In this matter, the taxpayer operated seven outdoor ...
AZ - No local rate changes effective November 1
There are no local Arizona transaction privilege tax (TPT) changes effective November 1, 2020. The TPT rate chart can be viewed at: https://azdor.gov/sites/default/files/media/TPT_RATETABLE_11012020....
There are no local Arizona transaction privilege tax (TPT) changes effective November 1, 2020. The TPT rate chart can be viewed at: https://azdor.gov/sites/default/files/media/TPT_RATETABLE_11012020....
AR - DFA reminds taxpayers of franchise tax oversight beginning in 2021
The Arkansas Department of Finance and Administration (DFA) has updated its website to remind taxpayers that it will begin administration and collection of state franchise taxes on January 1, 2021. Fo...
The Arkansas Department of Finance and Administration (DFA) has updated its website to remind taxpayers that it will begin administration and collection of state franchise taxes on January 1, 2021. Fo...
CA - FTB to develop plan for California economic improvement tax voucher program
The Franchise Tax Board (FTB), in consultation with the Treasurer and the Department of Finance, must develop a comprehensive plan for a California Economic Improvement Tax Voucher Program. The FTB mu...
The Franchise Tax Board (FTB), in consultation with the Treasurer and the Department of Finance, must develop a comprehensive plan for a California Economic Improvement Tax Voucher Program. The FTB mu...
CO - Condominium net income incorrectly excluded from tax assessment
For Colorado property for tax purposes, the Board of Assessment Appeals (Board) erred in excluding the additional income generated from rentals of individually owned condominium units from the taxpaye...
For Colorado property for tax purposes, the Board of Assessment Appeals (Board) erred in excluding the additional income generated from rentals of individually owned condominium units from the taxpaye...
DC - District of Columbia health benefit exchange authority assessment upheld
The District of Columbia’s Health Benefit Exchange Authority assessment was:not preempted by the Affordable Care Act; andthe City Council did not impermissibly delegate its legislative power in viol...
The District of Columbia’s Health Benefit Exchange Authority assessment was:not preempted by the Affordable Care Act; andthe City Council did not impermissibly delegate its legislative power in viol...
FL - Tax information on adoption of 2020 internal revenue code published
The Florida Income Tax Code was amended to adopt the Internal Revenue Code (IRC) retroactively to January 1, 2020. As a result, Florida will follow the computation of federal taxable income. However, ...
The Florida Income Tax Code was amended to adopt the Internal Revenue Code (IRC) retroactively to January 1, 2020. As a result, Florida will follow the computation of federal taxable income. However, ...
GA - Requirement to collect transportation service tax began August 5, 2020
Georgia discusses transportation service and taxation of certain transportation services. Generally, the transportation services tax is a 50¢ excise tax on for-hire ground transport trips and a 25¢ ...
Georgia discusses transportation service and taxation of certain transportation services. Generally, the transportation services tax is a 50¢ excise tax on for-hire ground transport trips and a 25¢ ...
ID - Filing and payment deadlines extended for victims of hurricane Laura, California wildfires, and Iowa Derecho
For taxes it administers, the Idaho State Tax Commission has announced deadline extensions to file and pay taxes for victims of Hurricane Laura, the California wildfires, and the Iowa derecho from des...
For taxes it administers, the Idaho State Tax Commission has announced deadline extensions to file and pay taxes for victims of Hurricane Laura, the California wildfires, and the Iowa derecho from des...
IL - Final saline county multiplier announced for 2019
The final Saline County equalization factor (multiplier) for Illinois property tax purposes has been set for 2019 at 1.0000. The final 2018 multiplier was also 1.0000.The full text of the release is a...
The final Saline County equalization factor (multiplier) for Illinois property tax purposes has been set for 2019 at 1.0000. The final 2018 multiplier was also 1.0000.The full text of the release is a...
IN - October 2020 gasoline use tax rate announced
The Indiana gasoline use tax rate for the month of October 2020 is $0.110 per gallon. Departmental Notice #2, Indiana Department of Revenue, October 2020...
The Indiana gasoline use tax rate for the month of October 2020 is $0.110 per gallon. Departmental Notice #2, Indiana Department of Revenue, October 2020...
KS - IFTA interest rate announced
The Kansas interest rate for delinquent taxes under the international fuel tax agreement (IFTA) is 5% from January 1, 2021 through December 31, 2021. Penalty and Interest, Kansas Department of Reven...
The Kansas interest rate for delinquent taxes under the international fuel tax agreement (IFTA) is 5% from January 1, 2021 through December 31, 2021. Penalty and Interest, Kansas Department of Reven...
KY - Taxpayers affected by Oregon wildfires may file returns by January 15, 2021
Kentucky corporate and personal income taxpayers affected by Oregon wildfires, in any area designated by the Federal Emergency Management Agency (FEMA), may file their returns until January 15, 2021. ...
Kentucky corporate and personal income taxpayers affected by Oregon wildfires, in any area designated by the Federal Emergency Management Agency (FEMA), may file their returns until January 15, 2021. ...
LA - Taxpayer had no wrongful seizure cause of action against department
A taxpayer had no wrongful seizure cause of action against the Louisiana Department of Revenue (department) under general tort law because the dispute at issue pertained to a sales and use tax assessm...
A taxpayer had no wrongful seizure cause of action against the Louisiana Department of Revenue (department) under general tort law because the dispute at issue pertained to a sales and use tax assessm...
ME - Corporate filing deadline extended to November 16, 2020
Due to recent federal corporate tax changes as a result of COVID-19, Maine Revenue Services has announced that it has automatically extended the filing deadline for state corporate taxpayers, on exten...
Due to recent federal corporate tax changes as a result of COVID-19, Maine Revenue Services has announced that it has automatically extended the filing deadline for state corporate taxpayers, on exten...
MD - Collection on hold until covid-19 emergency; taxpayers may receive tax liability notifications
The Office of the Maryland Comptroller (comptroller) will mail notifications to certain tax filers of unpaid tax liabilities that were due July 15 (the extended deadline from the traditional April 15 ...
The Office of the Maryland Comptroller (comptroller) will mail notifications to certain tax filers of unpaid tax liabilities that were due July 15 (the extended deadline from the traditional April 15 ...
MA - 2020 real estate tax credit threshold amounts announced
For personal income tax purposes, the Massachusetts Department of Revenue has issued a technical information release announcing the real estate tax credit and income threshold amounts for the 2020 tax...
For personal income tax purposes, the Massachusetts Department of Revenue has issued a technical information release announcing the real estate tax credit and income threshold amounts for the 2020 tax...
MI - List of education foundations for tax credit released
The Michigan Department of Treasury has announced that there are no certified education foundations for tax year 2020 for purposes of the Michigan business tax credit for contributions to education fo...
The Michigan Department of Treasury has announced that there are no certified education foundations for tax year 2020 for purposes of the Michigan business tax credit for contributions to education fo...
MN - Taxpayer's motion for leave to amend denied
A Minnesota taxpayer’s motion for leave to amend his property tax petition to change the assessment date to January 2, 2019, instead of January 2, 2020, was denied because the tax court cannot autho...
A Minnesota taxpayer’s motion for leave to amend his property tax petition to change the assessment date to January 2, 2019, instead of January 2, 2020, was denied because the tax court cannot autho...
MO - Seller and purchaser were different person; refund properly denied
A restaurant organized as Limited Liability Company (LLC) was properly denied Missouri sales and use tax refund on the sale of used motor vehicle as seller and purchaser were not the same person. Gene...
A restaurant organized as Limited Liability Company (LLC) was properly denied Missouri sales and use tax refund on the sale of used motor vehicle as seller and purchaser were not the same person. Gene...
NJ - Earned income tax credit expanded
New Jersey is expanding the personal earned income tax credit so that it applies to resident individuals who are at least 21 years of age, but who cannot claim a qualifying child. A qualifying child i...
New Jersey is expanding the personal earned income tax credit so that it applies to resident individuals who are at least 21 years of age, but who cannot claim a qualifying child. A qualifying child i...
NC - Qualified taxpayer unable to claim extra credit grant may file amended returns by October 15
The North Carolina Department of Revenue (department) issued an important notice, acknowledging that some personal income taxpayers with qualifying children who filed a 2019 Form D-400 might not be...
The North Carolina Department of Revenue (department) issued an important notice, acknowledging that some personal income taxpayers with qualifying children who filed a 2019 Form D-400 might not be...
ND - Local tax change announced
North Dakota has announced an upcoming local sales and use tax rate change that is effective October 1, 2020.ThompsonThompson will impose a city sales, use, and alcohol gross receipts tax of 2%. Rele...
North Dakota has announced an upcoming local sales and use tax rate change that is effective October 1, 2020.ThompsonThompson will impose a city sales, use, and alcohol gross receipts tax of 2%. Rele...
OH - Sourcing of security monitoring contracts to Ohio overturned
The Ohio Supreme Court has held that gross receipts from the sale of security monitoring contracts do not have to be sourced to Ohio for purposes of the commercial activity tax (CAT), the location of ...
The Ohio Supreme Court has held that gross receipts from the sale of security monitoring contracts do not have to be sourced to Ohio for purposes of the commercial activity tax (CAT), the location of ...
OK - Taxpayers with income tax due may receive billing letters
Personal income taxpayers with balance due on their Oklahoma income tax account may receive billing letters. The balance due includes penalty, interest, and/or Underpayment of Estimate Tax Interest (U...
Personal income taxpayers with balance due on their Oklahoma income tax account may receive billing letters. The balance due includes penalty, interest, and/or Underpayment of Estimate Tax Interest (U...
PA - Billboard revenue a factor in valuing property
The Supreme Court of Pennsylvania held that, in relation to real property containing billboards, although a billboard’s value may not itself be considered when assessing the underlying real property...
The Supreme Court of Pennsylvania held that, in relation to real property containing billboards, although a billboard’s value may not itself be considered when assessing the underlying real property...
RI - Emergency regulations on withholding for teleworkers during covid-19 pandemic extended
The Rhode Island Department of Revenue has extended the expiration date for income tax emergency regulations governing employees who are temporarily working remotely due to the coronavirus pandemic.Wi...
The Rhode Island Department of Revenue has extended the expiration date for income tax emergency regulations governing employees who are temporarily working remotely due to the coronavirus pandemic.Wi...
WA - Rule on radio and television broadcasting revised
For Washington business and occupation (B&O) tax purposes, a broadcasting station may deduct gross receipts from national, network, and regional advertising by using a standard deduction or by ite...
For Washington business and occupation (B&O) tax purposes, a broadcasting station may deduct gross receipts from national, network, and regional advertising by using a standard deduction or by ite...
WV - Rules implement coal severance tax rebate
The West Virginia coal severance tax rebate is available to taxpayers that make a capital investment in new machinery and equipment that results in an increase in coal production. The rules sunset eff...
The West Virginia coal severance tax rebate is available to taxpayers that make a capital investment in new machinery and equipment that results in an increase in coal production. The rules sunset eff...
WI - Machinery, tools, and patterns used in manufacturing not entitled to exemption
For Wisconsin personal property tax purposes, any machinery, tools, and patterns (MTP) used in any way in manufacturing are not exempt. In this case, the Wisconsin Department of Revenue found that the...
For Wisconsin personal property tax purposes, any machinery, tools, and patterns (MTP) used in any way in manufacturing are not exempt. In this case, the Wisconsin Department of Revenue found that the...
WY - State lodging assessment imposed
Beginning January 1, 2021, all Wyoming lodging vendors collect a 3% assessment on lodging services. If a county does not have a county lodging tax imposed on January 1, 2021, lodging vendors collect t...
Beginning January 1, 2021, all Wyoming lodging vendors collect a 3% assessment on lodging services. If a county does not have a county lodging tax imposed on January 1, 2021, lodging vendors collect t...