Archive for the ‘West Virginia’ category

Weekly SALT Update – Jan. 30, 2012: Virginia’s “Amazon” Legislation, Amazon’s Jobs Offer in Florida, Cert Denials in General Motors and Texas Entertainment Association… and more

January 31, 2012

 by Jennifer Weidler

CALIFORNIA

California Shifts Burden of Proof in Vacation or Secondary Home Assessment Appeals from County to Taxpayer

The California Legislature adopted Bill 711, effective January 1, 2012, which clarifies that an owner-occupied single-family dwelling means one that is the owner’s principal place of residence.  Thus, only single-family dwellings that are the principal place of residence of the taxpayer qualify for a homeowner’s property tax exemption.  With regard to such properties, the assessor has the burden of proof in any assessment appeals hearing.  Conversely, when the property involves a taxpayer’s vacation or secondary home in California, the Bill shifts the burden of proof from the assessor to the taxpayer. (more…)

2011 Year-End SALT Update

January 6, 2012

 by Jennifer Weidler

ARIZONA

Arizona DOR Finds Nexus for Sales Representatives Providing Customer Support and Training

Of course it had nexus: Arizona DOR rules that corporation has substantial nexus due to presence of sales representatives who provide customer support and training.

(more…)