SALT

TEI Honored for Role in State Tax Notes’ “Project of the Year”

On December 18, 2017, State Tax Notes honored TEI’s role in a joint industry task force working to create a model revenue agent report statute, which State Tax Notes featured as its “Project of the Year.”

TEI Issues Policy Statements Regarding the Sales Taxation of Business Inputs, Trailing Nexus, and the Confidentiality of Taxpayer Information

On August 25, 2017, TEI issued policy statements regarding the Sales Taxation of Business Inputs, Sales Tax Filing Requirements After Nexus Ceases (Trailing Nexus), and the Public Disclosure of Confidential Taxpayer Information.

TEI Advocates the Need to Update State Statutes Governing the Reporting Federal Income Adjustments at the SEATA and MSATA Meetings

On July 10, 2017 and August 22, 2017, TEI Tax Counsel Pilar Mata, along with Fred Nicely of the Council on State Taxation, presented at the Southeastern Association of Tax Administrators and Midwestern States Association of Tax Administrators meetings. The panel discussed the need for states to update state statutes governing the reporting of federal income adjustments.

MTC Adopts Recommendation to Expand the Partnership Workgroup’s Mandate and Use the Interested Parties’ Draft as a Starting Point for a MTC Model Statute Update

On August 1, 2017, the MTC’s Uniformity Committee voted to expand the MTC’s Partnership Workgroup’s mandate to address the reporting of all federal audit adjustments and to use the Interested Parties’ draft model statute as a starting point to update the MTC’s model statute.

TEI Updates Policy Statements Addressing Independent State Tax Tribunals and Contingent Fee Audit Arrangements

On July 24, 2017, TEI updated two existing policy statements, which pertain to independent state tax tribunals and contingency fee audit arrangements.

TEI Urges Washington Legislature to Enact Legislation Establishing an Independent Tax Court

On June 16, 2017 TEI submitted a letter to Senator Braun and Representative Jinkins of the Washington Legislature urging the legislature to enact Senate Bill 5866, 2nd Substitute, which would establish an independent tribunal to hear appeals of tax assessments and other matters administered by the Washington Department of Revenue.

TEI Advocates Need to Update State Statutes Governing the Reporting Federal Income Adjustments at the National Conference of State Legislatures Meeting (June 15, 2017)

On June 15, 2017, TEI Tax Counsel Pilar Mata, along with Fred Nicely and Nikki Dobay of the Council on State Taxation, April Nevarez on behalf of the Institute for Professionals in Taxation, Jaye Calhoun on behalf of the ABA’s State and Local Tax Committee, and Tom Shimkin of the Multistate Tax Commission, presented at the National Conference of State Legislatures Taskforce on State and Local Taxation. The panel discussed the need for state legislators to update state statutes governing the reporting of federal income adjustments.

TEI Issues Policy Statement Regarding the State Implementation of Federal Partnership Audit Rules

On June 13, 2017, TEI issued a new policy statement addressing state implementation of the federal partnership audit rules.

TEI State Tax Havens Policy Statement Covered in the News

The Hill Extra interviewed TEI Tax Counsel Pilar Mata and covered TEI's State Tax Havens Policy Statement in a recent article regarding state tax haven legislation. The article notes that although only six states and the District of Columbia have enacted such legislation to date, other states are likely to follow suit in upcoming legislative sessions. The article also notes that state tax haven laws raise many constitutional questions and referenced TEI's policy statement on state tax haven legislation, which was issued on June 15, 2016.

TEI Files Amicus Brief With U.S. Supreme Court in Washington Dot Foods Retroactivity Case

On October 11, 2016, TEI filed an amicus brief with the U.S. Supreme Court in Dot Foods, Inc. v. State of Washington, Department of Revenue, No. 16-308. The petition seeks review of the Washington Supreme Court's decision in Dot Foods, Inc. v. State of Washington, Department of Revenue, 372 P.3d 747 (Wash. 2016) ("Dot Foods II"). Dot Foods II upholds 2010 legislation amending Washington's business and occupation tax in response to the Washington Supreme Court's decision regarding the interpretation of a statute in Dot Foods, Inc. v.

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