The Massachusetts Department of Revenue released TIR 15-2 specifying the administrative details of the amnesty program authorized by the legislature earlier this year. The amnesty period is open now through May 15, 2015, for eligible taxpayers who owe corporate excise taxes (business corporations, as well as financial institutions, and insurance companies); estate taxes; fiduciary income taxes; and individual use tax on motor vehicles. Any tax that was covered by the amnesty program offered last […]

The Alabama Department of Revenue has issued a proposed regulation that, if finalized in its present form, would substantially expand the scope of the state and local rental tax applied to video-on-demand and other digital streaming services. Proposed Administrative Rule 810-6-5-.09 accomplishes this goal by defining “digital transmissions” made available to customers “regardless of the method of transmission, whether rented by subscription or for a definite or indefinite period, or on an demand-basis for […]