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Multistate Tax Report® Tax Management Multistate Tax Report® VOL. 23, NO. 2 FEBRUARY 26, 2016 HIGHLIGHTS ALSO IN THE NEWS Amazon to Start Collecting Colorado Sales Tax February 1 ELECTRONIC COMMERCE: Appeals Amazon.com LLC said it will start collecting Colorado sales tax for the first court tosses Wisconsin sales tax time. A spokesman told Bloomberg BNA that the online retailer ‘‘will be re- assessment against Orbitz quired to collect sales tax in Colorado’’ beginning Feb. 1. Page 116 Page 115 What Will the Future of State Tax Law Look Like Without Scalia? EXEMPTIONS: Challenge to Princ- With the sudden passing of Justice Antonin Scalia, the empty seat on the U.S. eton’s tax-exempt status will Supreme Court is a reminder of a three-decade era marked by an originalist proceed, New Jersey tax judge jurist whose ‘‘bigger than life’’ presence reshaped the highest court’s dis- rules Page 131 course, but whose absence may have a material impact on future state tax cases. Page 158 PROPERTY TAX: Wind turbine Airbnb Agrees to Collect Alabama Lodging Tax ruled exempt from property tax in Rhode Island Page 135 Airbnb Inc. will begin collecting Alabama lodging taxes for its room rental list- ings in the state March 1, under an agreement reached with the Alabama De- PROCEDURE: Legally sound path- partment of Revenue. ‘‘This agreement will increase compliance in this area, way exists to exempt state’s hos- and I commend Airbnb’s willingness to take the steps necessary to ensure that pital fee from revenue limits the appropriate taxes are being remitted,’’ Alabama Revenue Commissioner Page 154 Julie P. Magee said. Page 140 Delaware Issues Draft Unclaimed Property Manual EXCISE TAXES: Vermont panel A recently released manual on Delaware’s unclaimed property audits is in- proposes taxing retail marijuana tended to increase transparency but in some cases does the opposite, practi- sales at 25 percent Page 138 tioners say. The Delaware Department of Finance announced that it is gather- ing public comment through March on a draft copy of the manual, which ex- PROCEDURE: North Carolina plains unclaimed property audits in the state. Page 100 Department of Revenue issues market-based sourcing guide- Bill to Clawback Washington Tax Break for Boeing Dies lines Page 92 The Boeing Co. announced job cuts in Washington state five days after a bill died in committee that would have tied the aircraft manufacturer’s $8.7 billion package of tax exemptions and preferences to maintaining jobs at a baseline level. The bill, H.B. 2638, would have either cut in half or eliminated Boeing’s SECTION INDEX preferential B&O tax rate and tax credit, depending on the amount of job loss. Page 145 Perspective ......................Page 89 Income Taxes ...................Page 92 PERSPECTIVE Sales & Use Taxes ...........Page 116 Incredibly Captivating: Thriving Captive Insurance Marketplace Spurs Property Taxes ................Page 132 Competition Between the States for Business Tax Revenue Miscellaneous Taxes.........Page 139 What happens when a business has risks that can’t be covered under a tradi- Credits & Incentives.........Page 146 tional insurance policy? In this article, Jeffrey D. Katz, Christopher L. Young Other Developments .........Page 151 and Dean Harris of JDKatz, P.C. answer that question by giving an overview of the benefits and risks associated with forming a captive insurance com- Noteworthy .....................Page 172 pany. Page 89 Copyright ஽ 2016 TAX MANAGEMENT INC., a subsidiary of The Bureau of National Affairs, Inc. ISSN 1078-845X 82 (Vol. 23, No. 2) A MULTISTATE TAX REPORT TAX MANAGEMENT INC., 1801 S BELL STREET, ARLINGTON, VA 22202-4501 (703) 341-3000 Gregory C. McCaffery Darren McKewen Lisa Fitzpatrick Paul Albergo CEO AND PRESIDENT PRESIDENT,TAX &SPECIALTY VICE PRESIDENT EDITORIAL DIRECTOR &GENERAL MANAGER Cheryl Saenz, NEWS DIRECTOR; Ryan C. Tuck, DEPUTY NEWS DIRECTOR; George R. Farrah, CPA, EDITORIAL DIRECTOR Karen R. Irby, Esq., Renee Bartoli, Esq., Christine Boeckel, Esq., Kathleen Caggiano, Esq., Melissa Fernley, Esq.; and Steven Roll, Esq., MANAGING EDITORS; Rishi Agrawal, Esq., Christopher L. Bailey, Esq., Jequetta Byrd, Esq., Lauren Colandreo, Esq., Michel Daze, Esq., Alexander Dowd, Esq., Annabelle L. Gibson, Esq., Ernst Hunter, Esq., Laura Lieberman, Esq., George Lynch, Esq., Jennifer McLoughlin, Esq., Michael Murphree, Esq., Tiwa Nwogu, Esq., Erica L. Parra, Esq., Jason Plotkin, Esq., Ryan Voorhees, Esq., Jessica Watkins, Esq.; STATE TAX LAW EDITORS; Gretchen Obert, PUBLICATION EDITOR; Megan Finnerty, COPY EDITOR; Marji Cohen, Esq., DIRECTOR, INDEXING SERVICES; Bob Creeden, INDEX EDITOR; Paul Connolly, CHIEF OF BBNA CORRESPONDENTS MULTISTATE TAX ADVISORY BOARD Paul H. Frankel, Emeritus Craig B. Fields Douglas L. Lindholm Jeffrey N. Saviano Chairman Morrison & Foerster LLP Council On State Taxation Ernst & Young LLP Morrison & Foerster LLP New York, N.Y. Washington, D.C. New York, N.Y. New York, N.Y. Jeffrey A. Friedman Stephanie Lipinski-Galland Scott D. Smith Arthur R. Rosen, Chairman Sutherland Williams Mullen BDO USA, LLP. McDermott Will & Emery Washington, D.C. Washington, D.C. Nashville, Tenn. New York, N.Y. Mark Sommer Gale Garriott Lloyd J. Looram Federation of Tax Frost Brown Todd LLC Russell W. Banigan The Looram Consulting Louisville, Kentucky Deloitte Tax LLP Administrators Group Inc. New York, N.Y. Washington, D.C. Palm Beach Gardens, Fla. Thomas H. Steele Morrison & Foerster LLP Richard W. Genetelli James F. Buresh Fred O. Marcus San Francisco, Calif. The Genetelli Horwood, Marcus Deloitte LLP (Retired) Consulting Group Philip M. Tatarowicz Los Angeles, Calif. & Berk, Chtd. New York, N.Y. Chicago, Ill. Morrison & Foerster LLP Washington, D.C. Bobby L. Burgner Donald M. Griswold Gregory S. Matson General Electric Co. Crowell & Moring Patrick R. Van Tiflin Multistate Tax Commission Atlanta, Ga. Washington, D.C. Honigman Miller Schwartz Washington, D.C. & Cohn LLP David E. Cowling June Summers Haas Lansing, Mich. Bryan Mayster Jones Day Honigman Miller Schwartz PricewaterhouseCoopers LLP Dallas, Tex. & Cohn LLP Marilyn Wethekam Lansing, Mich. Chicago, Ill. Horwood Marcus & Berk Roy E. Crawford III Chartered Mark L. Nachbar Chicago, IL McDermott, Will & Emery LLP Prof. Walter Hellerstein University of Georgia Ryan Palo Alto, Calif. Prentiss Willson Jr. Law School Chicago, Ill. Athens, Ga. Sutherland John J. Cronin Walter Nagel Sacramento, Calif. Deloitte Tax LLP (Retired) Crowell & Moring Kendall L. Houghton Steven N. Wlodychak Ridgewood, N.J. Washington, D.C. Alston & Bird LLP Ernst & Young Washington, D.C. Harley T. Duncan Prof. Richard Pomp Washington, DC KPMG Hollis L. Hyans University of Connecticut Frank Yanover Washington, D.C. Morrison & Foerster LLP School of Law General Electric Company New York, N.Y. Hartford, Conn. Chicago, Ill. Bruce P. Ely Bradley Arant Boult Brian J. Kirkell Douglas A. Richards Jamie C. Yesnowitz Cummings LLP McGladrey, LLP Level 3 Communications, Inc. Grant Thornton LLP Birmingham, Ala. Washington, DC Broomfield, Colo. Washington, D.C. Copyright Policy: Authorization to photocopy selected pages for internal or personal use is granted provided that appropriate fees are paid to Copyright Clear- ance Center (978) 750-8400, http://www.copyright.com. For authorization of other uses, contact the TM Reprint Permission Coordinator at (703) 341-5937, or send a written request via fax (703) 341-1625, or e-mail [email protected]. For more information, see http://www.bna.com/corp/copyright. Tax Management Multistate Tax Report (ISSN 1078-845X) is published monthly, at the annual subscription rate of $1,163 for a single print copy, by Bloomberg BNA, 1801 S Bell St., Arlington, VA 22202-4501. Periodicals Postage Paid at Arlington, VA and at additional mailing offices. POSTMASTER: Please send address changes to Tax Management Multistate Tax Report, BBNA Customer Contact Center, 3 Bethesda Metro Ctr Suite 250, Bethesda, MD 20814. 2-26-16 Copyright ஽ 2016 TAX MANAGEMENT INC., a subsidiary of The Bureau of National Affairs, Inc. TM-MTR ISSN 1078-845X (Vol. 23, No. 2) 83 In This Issue South Dakota panel votes to tax remote sellers ....... 119 TOPICAL INDEX Utah bills would create affiliate nexus for remote sellers ........................................................... 118 APPORTIONMENT ELECTRONIC FILING Delaware revamps corporate tax laws, alters income formula ................................................ 91 North Carolina delays start of electronic filing ........ 165 Duke Energy loses $126 million tax refund bid in Utah electronic filing deadline takes effect Jan. 31 ... 111 South Carolina ................................................. 94 ENERGY CREDITS MTC group sees ‘‘no factor’’ entities as needing South Carolina offers renewable energy tax examination ................................................... 100 credits .......................................................... 147 Multistate panel sets hearing on market-based sourcing rules .................................................. 91 ESTATE TAXES ASSESSMENT/COLLECTION CPAs urge New York to amend estate tax .............. 163 N.Y. court backs campground assessment EXCISE TAX challenge ...................................................... 133 Alaska issues draft marijuana tax regulations ......... 138 BUSINESS/NONBUSINESS INCOME Vermont panel proposes 25 percent tax on Landowners argue against developer label, marijuana sales .............................................. 138 ordinary income ............................................. 109 EXEMPTIONS CONSTITUTIONAL
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