Local Tax Archives - SALT Savvy

New Jersey Seasons Russia and Belarus Sanctions With A Dash of SALT

March 16, 2022 By Maria Eberle, Lindsay LaCava, Scott Brandman, David Pope and Michael Tedesco 6 Mins Read

On March 9, 2022, the New Jersey legislature unanimously passed, and New Jersey Governor Philip D. Murphy signed, Senate Bill No. 1889 (“SB 1889”), which, among other limitations, prohibits entities with certain ties to Russia or Belarus from benefitting from New Jersey state and local economic development incentives, including certain state and local tax incentives. While several other states’ pension funds have moved to divest themselves of Russian financial holdings, SB 1889—which was swiftly introduced…

Remote Seller Alleges Louisiana’s System of Locally-Administered Sales Taxes Is Unconstitutional after Wayfair

December 7, 2021 By Lindsay LaCava, Nicole Ford and Kelsey Muraoka 6 Mins Read

Ever since the U.S. Supreme Court overturned the physical presence nexus requirement for state sales and use taxes in South Dakota v. Wayfair, 138 S. Ct. 2080 (2018), taxpayers and practitioners have questioned the extent to which the Court’s holding applies to locally administered sales and use taxes. This question is often rooted in the Court’s statement in Wayfair that “States may not impose undue burdens on interstate commerce” and its reference to Pike v.…

The City of Chicago Issues Nexus Guidance and Safe Harbor In Light of Wayfair and Illinois State Level “Economic Nexus” Standards

May 10, 2021 By Ted Bots and Drew Hemmings 3 Mins Read

The City of Chicago recently issued nexus guidance and a limited safe harbor for City tax purposes in light of the U.S. Supreme Court’s pivotal South Dakota v. Wayfair ruling and the State of Illinois’ statutory economic nexus standards. True to form, the City implemented its new nexus standards by executive action via publication of a “nexus and safe harbor” “information bulletin” on its website (available on the City’s website, here), as opposed to the Chicago City Council more formally (and more appropriately) adopting a new ordinance.

Something Fishy in the False Claims Act World

October 14, 2020 By Lindsay LaCava, David Pope and Mark Yopp 5 Mins Read

New York lawmakers recently introduced two bills to expand the application of the New York State False Claims Act (“FCA”). The first intends to require the FCA to apply to non-filers, the second to remove the scienter element (i.e., no longer imposing a “knowing” requirement). Although both bills are retroactive and concerning, removing the scienter element should put all businesses on high alert as enforcement of the tax laws could now be in the hands…