3 Key Takeaways | Update on Chicagoland Local Taxes
5 Key Takeaways | State Tax Litigation
5 Key Takeaways | National State Tax Cases, Issues, and Policy Matters to Watch
Williams Mullen's Comeback Plan: Part I – State & Local Tax (SALT) Compliance During COVID-19: What to Do When You’re Behind
Videocast: SALT Scoreboard – 2019 year in review
State and Local Taxation: Headline News and Trends (CPE/CLE)
In June, the Appellate Court of Illinois upheld an assessment of over $314 million against Sam’s Club for unpaid county cigarette excise taxes, including a 10% late fee, a 25% penalty, and accrued interest. The assessment...more
In this light-hearted episode, Matt Hunsaker explains how Wayfair, marketplace facilitator laws, false claims acts, economic nexus, the manufacturing exemption, and other issues apply to Santa Claus....more
On January 29, 2020, the Louisiana Supreme Court issued a 4-3 decision in Normand v. Wal-Mart.com USA, reversing in full two lower courts and holding Walmart.com was not required to collect local sales tax on third-party...more
There were several notable state tax opinions issued by the South Carolina Administrative Law Court, Court of Appeals, and Supreme Court in the 1st quarter of 2018. A number of tax cases are also pending before the Court of...more
The Illinois Department of Revenue (Department) has issued a proposed new administrative rule addressing the nexus implications for out-of-state retailers attending trade shows in Illinois. The proposed rule reaffirms the...more
After a protracted legal fight, Cook County’s much maligned Sweetened Beverage Tax went into effect on August 2, 2017. See County of Cook, § 74-850, et seq.[1] In relevant part, the tax requires retailers of sweetened...more
After a protracted legal fight, Cook County’s much maligned Sweetened Beverage Tax went into effect on August 2, 2017. See County of Cook, § 74-850, et seq. In relevant part, the tax requires retailers of sweetened beverages...more
On Thursday, June 16, 2016, the Philadelphia City Council passed Bill No. 16017601, known colloquially as the “Soda Tax.” This ordinance imposes a tax of 1.5 cents per ounce on any sugar- or artificially-sweetened beverage...more
On Thursday Philadelphia became the first major U.S. city to approve a tax on sodas and other sweetened beverages. In enacting Bill Number 16017601, the Council added a new Chapter 19-4100 to the city code, which imposes a...more
The governor of California has signed SB 533, which, beginning on January 1, 2016, further limits the power of a city or a county to enter into an agreement with a retailer that would result in the payment, transfer,...more
Localities expecting more tax dollars due to the elimination of the controversial order acceptance test may be sorely disappointed. Application of the final sales tax sourcing regulations, effective as of June 25, 2014 (see...more
The Williams Mullen Southeast State and Local Tax (SESALT) team is pleased to provide you with a comprehensive recap of recent legislation around the U.S....more