State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. ln this newsletter edition, we will briefly summarize selected state and local tax (SALT)...more
In an Executive Order dated January 17, 2024, Michigan Governor Gretchen Whitmer transferred the Michigan Tax Tribunal out of the Department of Licensing and Regulatory Affairs (LARA) such that it will function independent...more
Challenging a state corporate tax determination of a unitary business relationship between related corporations can be difficult. However, a recent decision of the Michigan Tax Tribunal shows that with good facts a business...more
During the 2022 legislative session, the Georgia General Assembly passed significant tax legislation, including authorizing affiliated groups to file consolidated corporate income tax returns without prior approval from the...more
Courts notoriously give deference to state tax agencies in interpreting tax laws. But is the tide changing for taxpayers? Matt Hunsaker puts Georgia's Taxpayer Fairness Act into context....more
On March 22, 2021, the Georgia House of Representatives passed SB 185, which now heads to the Governor’s desk. The measure, which was previously unanimously passed by the state Senate, seeks to level the playing field in...more
Following the conclusion of Georgia’s 2016 legislative session, Governor Nathan Deal signed into law several tax bills touching on a wide range of tax matters, including sales and use taxes, property taxes, corporate income...more