The tax administration’s slush fund

Among the state Department of Taxation’s special, revolving and trust funds is one, the Tax Administration Special Fund, which is becoming an all-purpose slush fund for which corrective action is needed.

Are car rentals ‘Tourism-related services’?

Are car rentals “tourism-related services?” This is an important question because “tourism-related services” have favorable treatment under the state general excise tax (GET), but rental cars are not now under that category.

No end to litigation, part 2

Two weeks ago we wrote about a case in which the state audited and assessed the taxpayers, causing the taxpayers to spend millions of dollars on litigation that resulted in a court judgment.