Through its content-sharing partnership with Thomson Reuters Checkpoint, SC&H Group’s State and Local Tax practice has compiled the following round up of actionable state tax news.
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California — Corporate Income Tax — California Competes Tax Credit—fiscal year 2014–2015.
The California Governor’s Office of Business and Economic Development (GO-Biz) has issued a notice regarding the California Competes Tax Credit (CCTC) that provides for fiscal year 2014–2015 the amount of the CCTC, the application periods (and the amount of credit available during each of them), the dates of the California Competes Tax Credit Committee hearings, and information about the form of the application. The amount of the available credit is $151.1 million. The three periods during which applications will be accepted (and the amount of credits that will be available during each of them) are as follows: (1) September 29, 2014 through October 27, 2014 ($45 million available); (2) January 5, 2015 through February 2, 2015 ($75 million available); and (3) March 9, 2015 through April 6, 2015 ($31.1 million available plus any remaining unallocated amount). The committee hearings will be held on the following dates: (1) January 15, 2015; (2) April 16, 2015; and (3) June 18, 2015. The application form for the CCTC is available online (the url is in the notice), and all applications must be submitted online unless an applicant requests an alternative form as an accommodation. An application is considered submitted only upon receipt of a confirmation e-mail from GO-Biz. (Notice, California Competes Tax Credit Fiscal Year 2014–2015, Governor’s Office of Business and Economic Development (GO-Biz), 09/10/2014.)
California — Credits and Incentives — California Competes Tax Credit—fiscal year 2014–2015.
The California Governor’s Office of Business and Economic Development (GO-Biz) has issued a notice regarding the California Competes Tax Credit (CCTC) that provides for fiscal year 2014–2015 the amount of the CCTC, the application periods (and the amount of credit available during each of them), the dates of the California Competes Tax Credit Committee hearings, and information about the form of the application. The amount of the available credit is $151.1 million. The three periods during which applications will be accepted (and the amount of credits that will be available during each of them) are as follows: (1) September 29, 2014 through October 27, 2014 ($45 million available); (2) January 5, 2015 through February 2, 2015 ($75 million available); and (3) March 9, 2015 through April 6, 2015 ($31.1 million available plus any remaining unallocated amount). The committee hearings will be held on the following dates: (1) January 15, 2015; (2) April 16, 2015; and (3) June 18, 2015. The application form for the CCTC is available online (the url is in the notice), and all applications must be submitted online unless an applicant requests an alternative form as an accommodation. An application is considered submitted only upon receipt of a confirmation e-mail from GO-Biz. (Notice, California Competes Tax Credit Fiscal Year 2014–2015, Governor’s Office of Business and Economic Development (GO-Biz), 09/10/2014.)
California — Fuels And Minerals — Oil spill prevention and administration fee.
The California State Board of Equalization (SBE) has described the changes to the oil spill prevention and administration (fee) that will go into effect on September 18, 2014. Important changes that may affect refinery, pipeline, and marine terminal operators include the following: (1) the fee is no longer applicable to pipeline operators as of September 18, 2014; (2) the fee is extended to the owner of crude oil or petroleum products at the time it is received at a refinery within California by any mode of delivery that has passed over, across, under, or through waters of the state; (3) the fee expands to all waters of the state, not just marine waters; (4) a rebuttable presumption that crude oil or petroleum products received at a marine terminal or refinery in California have passed over, across, under, or through waters of the state; and (5) revisions occurred to the California Oil Spill Prevention and Administration Fee Return. The current fee rate of $0.065 per barrel will remain in effect. ( California SBE Tax Information Bulletin 388 (Supplemental Articles), 09/01/2014 .)
California — Fuels And Minerals — International fuel tax agreement—improved electronic services.
The California State Board of Equalization (SBE) is advising that new and improved electronic services for the international fuel tax agreement (IFTA) will be coming soon as follows: (1) IFTA renewal and additional decal requests—all 2015 renewal and additional decal requests will be submitted electronically, which will allow the SBE to eliminate the use of paper forms; (2) IFTA tax returns—the SBE’s online filing services allows current quarter tax returns to be electronically filed. This fall, the SBE’s new system will also allow taxpayers to amend their tax returns and to file late returns online. The new system will simplify how taxpayers file their tax returns and will help them avoid filing errors and penalties; (3) account history—the new system will allow taxpayers to view most of their account history, including their filed tax returns and five years of decal history; (4) accounts receivable balances—the upgraded system will allow taxpayers to view their outstanding billings and pay their invoices online; there will be no change to the current payment options, which include ACH debit and credit card payments; and (5) account maintenance—the upgraded system will allow limited online account maintenance changes. To prepare for the improved electronic services, taxpayers should be sure that the SBE has their correct business email address so that they can receive reminders and notices from the SBE, and they can attend one of our Fall 2014 IFTA workshops the SBE will be holding throughout the state to preview the new system and provide hands-on assistance. Dates for the workshops will be set next month. ( California SBE Tax Information Bulletin 388 (Supplemental Articles), 09/01/2014 .)
California — Fuels And Minerals — Annual flat rate fuel tax.
The California State Board of Equalization (SBE) has announced a new online process to pay the annual flat rate fuel tax and obtain decals. Paying the annual flat rate fuel tax for their vehicles will allow taxpayers to purchase alternative fuels (liquefied petroleum gas (LPG), liquid natural gas (LNG), and compressed natural gas (CNG)) for those vehicles without having to pay use fuel tax to vendors. This new process will enable them to quickly and conveniently pay the annual flat rate fuel tax using the SBE’s online registration system. To get started, taxpayers should log in with their user ID and password at www.boe.ca.gov. ( California SBE Tax Information Bulletin 388 (Supplemental Articles), 09/01/2014 .)
California — Cigarette, Alcohol & Miscellaneous Taxes — Cigarette and license renewal online.
The California State Board of Equalization (SBE) is advising that its online license renewal process for cigarette and tobacco products retailers was implemented March 2014. All other cigarette and tobacco licensees including manufacturers, importers, distributors, and wholesalers will renew electronically for the 2015 renewal period. To help them renew timely, the SBE will send two notifications: one by U.S. mail and one by email, approximately 60 days before the date the license expires. This process requires that they be a registered user with the SBE. To become a registered user, they should log on to the SBE webpage and complete the online registration. It is very important that they provide and maintain their current email address with the SBE in order to receive the latest news including renewal and other information affecting their account and license. Those who have questions or would like more information about how to renew their license online should contact the SBE Customer Service Center at 1-800-400-7115. ( California SBE Tax Information Bulletin 388 (Supplemental Articles), 09/01/2014 .)
California — Personal Income Tax — California Competes Tax Credit—fiscal year 2014–2015.
The California Governor’s Office of Business and Economic Development (GO-Biz) has issued a notice regarding the California Competes Tax Credit (CCTC) that provides for fiscal year 2014–2015 the amount of the CCTC, the application periods (and the amount of credit available during each of them), the dates of the California Competes Tax Credit Committee hearings, and information about the form of the application. The amount of the available credit is $151.1 million. The three periods during which applications will be accepted (and the amount of credits that will be available during each of them) are as follows: (1) September 29, 2014 through October 27, 2014 ($45 million available); (2) January 5, 2015 through February 2, 2015 ($75 million available); and (3) March 9, 2015 through April 6, 2015 ($31.1 million available plus any remaining unallocated amount). The committee hearings will be held on the following dates: (1) January 15, 2015; (2) April 16, 2015; and (3) June 18, 2015. The application form for the CCTC is available online (the url is in the notice), and all applications must be submitted online unless an applicant requests an alternative form as an accommodation. An application is considered submitted only upon receipt of a confirmation e-mail from GO-Biz. (Notice, California Competes Tax Credit Fiscal Year 2014–2015, Governor’s Office of Business and Economic Development (GO-Biz), 09/10/2014.)
Colorado — Cigarette, Alcohol & Miscellaneous Taxes — Surety bond—marijuana.
The Colorado Department of Revenue has provided guidance to taxpayers required to obtain a retail marijuana excise tax surety bond. The amount of the bond required should be calculated by estimating the quantity of retail marijuana, by type, that will be sold or transferred each month, multiplying such amounts by the average market rate, taking 15% of the resulting amount and multiplying that proportion by two. The retail excise tax surety bond is a statutory requirement separate from the licensing bond which may also be required. (Marijuana Tax Advisory, September 2014, Colorado Department of Revenue, 09/01/2014.)
Colorado — Personal Income Tax — Reminder—estimated tax payments.
The Colorado Department of Revenue reminds taxpayers who are self-employed or who must make withholding tax payments themselves to make payments on April 15, June 15, September 15 and January 15 each year. Taxpayers are urged to keep good records and verify that they are not under-claiming or over-claiming the amount of estimated tax payments. (Estimated Income Tax Payment Tips, Colorado Department of Revenue Taxation Division Weblog, 09/11/2014.)
District of Columbia — Real Property — Eligibility letters mailed—senior citizen benefit.
The District of Columbia Office of Tax and Revenue (OTR) announced that it has begun mailing more than 800 notices to senior property owners who may qualify for the Senior Citizen/Disabled Property Tax Relief, which provides a 50% discount on real property taxes. To qualify for the credit, property owners must: (1) be age 65 or over; (2) own 50% or more of their residence; (3) have less than $125,000 in household federal adjusted gross income; and (4) legally reside in the District of Columbia A completed application must be submitted to OTR on or before September 30, 2014 in order to have the benefit applied as a credit to 2014 second half real property taxes. Income qualification is controlled by the income tax return filed for the year prior to the beginning of the real property tax year in question. Thus, income reported on a taxpayer’s 2012 income tax return controls entitlement for the 2013-2014 real property tax year, while income reported on a taxpayer’s 2013 income tax return controls entitlement to the 2014-2015 real property tax year. An application or additional information about the tax relief can be obtained by visiting OTR’s website at www.taxpayerservicecenter.com under “Real Property Tax” or by calling OTR’s Customer Service Administration at (202) 727-4829. (Press Release, Office of Tax and Revenue, 09/11/2014.)
Florida — Corporate Income Tax — Florida consolidated return.
A corporation was permitted to discontinue filing consolidated corporate income tax returns, since the business focus of the affiliated group has changed significantly since the year for which the taxpayer made its consolidated filing election. The taxpayer’s overall business focus and substantial growth are a sufficient basis for granting the taxpayer’s request for deconsolidation. ( Florida Technical Assistance Advisement 14C1-009, 08/11/2014 .)
Florida — Corporate Income Tax — Florida consolidated return discontinued.
A corporation was granted permission to discontinue filing consolidated corporate income tax returns, since its revenues from unspecified services have steadily increased. The taxpayer’s overall change in business focus and the substantial growth in services constitute a sufficient basis for granting the taxpayer’s request for deconsolidation. ( Florida Technical Assistance Advisement 14C1-010, 08/11/2014 .)
Florida — Sales And Use Tax — Sale of sleeping accommodations to exempt entity.
Assuming the taxpayers (a collection of hotels in Florida) are accepting the documentation in good faith, the taxpayers’ method for billing and documenting claimed exempt sales of sleeping accommodations to non-governmental exempt entities satisfies the taxpayers’ Florida sales and use tax obligations and relieves the taxpayers of the obligation to collect tax on transactions with those entities. The taxpayers’ document claimed exempt sales to non-governmental exempt entities by, among other things, including the name of the exempt entity on the guest folio and collecting the following documentation: (1) a copy of the entity’s effective Form DR-14 (Florida Consumer’s Certificate of Exemption) issued by the Department of Revenue; and (2) a declaration/certificate, signed by the guest, which is similar to the suggested attestation form set forth in Fla. Admin. Code Ann. § 12A-1.038(4)(B) for documenting sales to exempt non-federal governmental units. ( Florida Technical Assistance Advisement 14A-017, 08/26/2014 .)
Georgia — Sales Tax Rates — County tax rate change.
The Georgia Department of Revenue has announced that effective October 1, 2014, Greene County will begin imposing a 1% sales and use tax for educational purposes, increasing its local sales and use tax rate from 2% to 3% and its total sales and use tax rate from 6% to 7%. (County Tax Rate Change, Ga. DOR, 09/11/2014.)
Georgia — Sales And Use Tax — Poultry processor—exemptions.
The Georgia Department of Revenue has issued a ruling stating that a poultry processor that performs both manufacturing and agricultural operations is only allowed one exemption for any one location for any one calendar year. The taxpayer may either chose the manufacturing exemption under Ga. Code Ann. § 48-8-3.2 or the exemptions under Ga. Code Ann. § 48-8-3.3 for qualified agricultural producers. The processor’s purchases of sanitizing chemicals used to disinfect its poultry processing equipment would be exempt as consumable supplies as of July 1, 2014 under the expansion of the manufacturing exemption, but the chemicals would not be exempt under the agricultural exemption. Refrigerated trailers used to transport poultry did not qualify as exempt manufacturing machinery or equipment either before or after the January 1, 2013 revision of the manufacturing exemptions because Georgia’s manufacturing exemptions did not extend to motor vehicles for which registration was required for operation on public highways. But the trailers would be exempt if the taxpayer were to choose to claim the agricultural exemption. ( Letter Ruling SUT No. 2014-04, Georgia Dept. of Rev., 07/14/2014, released 09/10/2014..)
Georgia — Sales And Use Tax — Georgia cloud computing services.
The Georgia Department of Revenue has issued a ruling stating that Georgia does not impose sales and use tax on cloud-based services or hosting services. Thus, an out-of-state technology service provider’s sales of cloud based services are not subject to sales or telecommunications taxes because no tangible personal property is being sold to customers and the services are not taxable telecommunications services. However, as the end user and consumer, the service provider is liable for the tax on all tangible personal property used to provide the cloud based services. And because the provider’s customers do not receive title to, or possession, use or control of the relevant hardware and software, the services offered by the taxpayer do not constitute taxable retail sales of hardware or software. ( Letter Ruling SUT No. 2014-05, Georgia Dept. of Rev., 06/09/2014, released 09/10/2014..)
Georgia — Sales And Use Tax — County tax rate change.
The Georgia Department of Revenue has announced that effective October 1, 2014, Greene County will begin imposing a 1% sales and use tax for educational purposes, increasing its local sales and use tax rate from 2% to 3% and its total sales and use tax rate from 6% to 7%. (County Tax Rate Change, Ga. DOR, 09/11/2014.)
Illinois — Fuels And Minerals — Annual well fees-assessment.
The Illinois Department of Natural Resources has amended a regulation (62 Ill. Admin. Code § 240.1705, effective August 29, 2014), providing that annual well fee assessment amounts will now only include two categories instead of five. The assessment will be $75 per well for the first 100 wells attributed to each permittee, and $50 per well for any wells in excess of 100 wells attributed to each permittee.
Massachusetts — Corporate Income Tax — Exchange of information with other taxing authorities.
The Massachusetts Department of Revenue has adopted emergency regulation 830 CMR 62C.22.1 to clarify that the regulation only pertains to exchanges of information pursuant to Mass. Gen. L. 62C § 22 , disclosure of tax information in response to a specific request from another taxing authority. The regulation does not pertain to exchanges of information under Mass. Gen. L. 62C § 23 , which grants the Commissioner authority to enter into and share information on an ongoing basis pursuant to joint agreements with state and federal taxing authorities. The emergency regulation was promulgated September 12, 2014.
Massachusetts — General Administrative Provisions — Exchange of information with other taxing authorities.
The Massachusetts Department of Revenue has adopted emergency regulation 830 CMR 62C.22.1 to clarify that the regulation only pertains to exchanges of information pursuant to Mass. Gen. L. 62C § 22 , disclosure of tax information in response to a specific request from another taxing authority. The regulation does not pertain to exchanges of information under Mass. Gen. L. 62C § 23 , which grants the Commissioner authority to enter into and share information on an ongoing basis pursuant to joint agreements with state and federal taxing authorities. The emergency regulation was promulgated September 12, 2014.
Massachusetts — Personal Income Tax — Exchange of information with other taxing authorities.
The Massachusetts Department of Revenue has adopted emergency regulation 830 CMR 62C.22.1 to clarify that the regulation only pertains to exchanges of information pursuant to Mass. Gen. L. 62C § 22 , disclosure of tax information in response to a specific request from another taxing authority. The regulation does not pertain to exchanges of information under Mass. Gen. L. 62C § 23 , which grants the Commissioner authority to enter into and share information on an ongoing basis pursuant to joint agreements with state and federal taxing authorities. The emergency regulation was promulgated September 12, 2014.
Massachusetts — Sales And Use Tax — Exchange of information with other taxing authorities.
The Massachusetts Department of Revenue has adopted emergency regulation 830 CMR 62C.22.1 to clarify that the regulation only pertains to exchanges of information pursuant to Mass. Gen. L. 62C § 22 , disclosure of tax information in response to a specific request from another taxing authority. The regulation does not pertain to exchanges of information under Mass. Gen. L. 62C § 23 , which grants the Commissioner authority to enter into and share information on an ongoing basis pursuant to joint agreements with state and federal taxing authorities. The emergency regulation was promulgated September 12, 2014.
Michigan — Corporate Income Tax — Employee leasing companies not Michigan PEOs.
Employee leasing companies (ELCs) that entered into agreements that called for the purported employees of the ELCs to be leased to related car dealerships were not professional employer organizations (PEOs) under the former Single Business Tax (SBT), and so the taxpayers’ compensation for SBT purposes included the compensation paid by the ELCs to the employees who serve at the dealerships. If the ELCs were PEOs, then the taxpayers’ compensation (which is added into the taxpayer’s SBT tax base) would not include the compensation paid by the ELCs to the employees who served at the dealerships. To qualify as a PEO under the SBT, an organization must perform all four functions enumerated in Mich. Comp. Laws Ann. § 208.4(4) under a professional employment agreement with the entity being supplied with employees. The evidence supported the Tax Tribunal’s finding that Mich. Comp. Laws Ann. § 208.4(4)(b) and Mich. Comp. Laws Ann. § 208.4(4)(c) were not met because the ELCs did not and could not pay wages and employment taxes from their own accounts and did not and could not collect an deposit state and federal taxes for the employees. The Tribunal specifically found that the wages were paid out of the account of the taxpayer and not out of the accounts of the ELCs, and the taxpayers, not the ELCs, paid wages and taxes for the employees, and so the ELCs did not meet the requirement of Mich. Comp. Laws Ann. § 208.4(4)(b) . Additionally, the Tribunal found that none of the ELCs were registered for Michigan withholding taxes, and so could not perform the required functions under Mich. Comp. Laws Ann. § 208.4(4)(c) . (Bob Saks AMC-Jeep, Inc. et al. v. Department of Treasury, Mich. Ct. App., Dkt. No. 316139, 316154, 09/11/2014 (unpublished).)
Michigan — Real Property — Principal residence exemption.
The Tax Tribunal erred as a matter of law when it held that the taxpayer-spouses were not entitled to a principal residence exemption (PRE) because both spouses were residents of Michigan during the tax years at issue. Mich. Comp. Laws Ann. § 211.7cc does not contain a requirement that both spouses must be residents in order for one to claim the PRE. On the contrary, the use in the statute of terms “an owner” and “that person,” while referencing any spouse separately, makes it clear that the legislature was treating the one claiming the exemption separate from any spouse. Therefore, one of the spouses who filed as a Michigan resident during the years at issue would not be precluded from claiming the exemption. The court remanded the case for a determination of whether the spouse who was a resident used the property as her “principal residence” during the relevant tax years. The court expressed reservations about the Tribunal’s lack of any citation of authority for potentially imposing a 74% PRE, presumably based on the fact that the taxpayers rented out a separate garage/accessory apartment on the property during the relevant tax years. The court directed the Tribunal on remand that if it determines that the taxpayer used the property as her principal residence during the relevant years and it imposes a PRE of less than 100%, it needs to address the taxpayers’ claim that the alleged disparate treatment between its property and other similarly situated properties that had distinct rental properties that were granted a 100% PRE is unconstitutional. (Schellenberg, et al. v. County of Leelanau, Mich. Ct. App., Dkt. No. 316363, 09/11/2014 (unpublished).)
Missouri — Corporate Income Tax — Burden of proof in tax liability cases.
L. 2014, S829, effective 08/28/2014, removes the requirement that the Director of Revenue will have the burden of proof in a tax liability case where the taxpayer is a partnership, corporation, or trust with net worth not exceeding $7 million and the taxpayer has no more than 500 employees. The bill also allows the burden of proof to be placed on the Director of Revenue in tax exemption cases.
Missouri — General Administrative Provisions — Burden of proof in tax liability cases.
L. 2014, S829, effective 08/28/2014, removes the requirement that the Director of Revenue will have the burden of proof in a tax liability case where the taxpayer is a partnership, corporation, or trust with net worth not exceeding $7 million and the taxpayer has no more than 500 employees. The bill also allows the burden of proof to be placed on the Director of Revenue in tax exemption cases.
Missouri — Cigarette, Alcohol & Miscellaneous Taxes — Alternative nicotine products and vapor products.
L. 2014, S841, effective 08/28/2014, provides that alternative nicotine products and vapor products are subject to local and state sales tax, but cannot be otherwise taxed or regulated as tobacco products. The bill also provides that no person may sell alternative nicotine products or vapor products unless the person has a retail sales tax license.
Missouri — Personal Income Tax — Burden of proof in tax liability cases.
L. 2014, S829, effective 08/28/2014, removes the requirement that the Director of Revenue will have the burden of proof in a tax liability case where the taxpayer is a partnership, corporation, or trust with net worth not exceeding $7 million and the taxpayer has no more than 500 employees. The bill also allows the burden of proof to be placed on the Director of Revenue in tax exemption cases.
Missouri — Sales And Use Tax — Farm products sold at Missouri farmers’ markets.
L. 2014, S727, effective 08/28/2014, exempts all sales of farm products sold at a farmers’ market. The exemption does not apply to any person or entity with estimated total annual sales of $25,000 or more from participating in farmers’ markets. “Farm products” are any fresh fruits, vegetables, mushrooms, nuts, shell eggs, honey or other bee products, maple syrup or maple sugar, flowers, nursery stock and other horticultural commodities, livestock food products, including meat, milk, cheese, and other dairy products, food products of “aquaculture” including fish, oysters, clams, mussels, and other molluscan shellfish taken from the waters of the state, products from any tree, vine, or plant and other flowers, or any of the products listed that have been processed by the participating farmer, including, but not limited to, baked goods made with farm products. “Farmers’ market” means an individual farmer or a cooperative or nonprofit enterprise or association that consistently occupies a given site throughout the season, which operates principally as a common marketplace for an individual farmer or a group of farmers to sell farm products directly to consumers, and where the products sold are produced by the participating farmers with the sole intent and purpose of generating a portion of household income.
Missouri — Sales And Use Tax — Burden of proof in tax liability cases.
L. 2014, S829, effective 08/28/2014, removes the requirement that the Director of Revenue will have the burden of proof in a tax liability case where the taxpayer is a partnership, corporation, or trust with net worth not exceeding $7 million and the taxpayer has no more than 500 employees. The bill also allows the burden of proof to be placed on the Director of Revenue in tax exemption cases.
Missouri — Sales And Use Tax — Alternative nicotine products and vapor products.
L. 2014, S841, effective 08/28/2014, provides that alternative nicotine products and vapor products are subject to local and state sales tax, but cannot be otherwise taxed or regulated as tobacco products. The bill also provides that no person may sell alternative nicotine products or vapor products unless the person has a retail sales tax license.
Nebraska — Credits and Incentives — Real property tax credit for tax year 2014.
The Nebraska Department of Revenue has issued a press release regarding a real property tax credit for tax year 2014. In its release, the Department explains that under the Property Tax Credit Act, the state of Nebraska will offset a portion of real property taxes levied in 2014. The Property Tax Credit Act provides a real property tax credit based upon the valuation of each parcel of real property compared to the valuation of all real property in Nebraska. The real property tax credit determined for 2014 is $71.54 per $100,000 of valuation and will be reflected as a reduction in tax due on the 2014 tax statements. (Real Property Tax Credit for Tax Year 2014, Nebraska Dept. of Rev., 09/12/2014.)
Nebraska — Real Property — Real property tax credit for tax year 2014.
The Nebraska Department of Revenue has issued a press release regarding a real property tax credit for tax year 2014. In its release, the Department explains that under the Property Tax Credit Act, the state of Nebraska will offset a portion of real property taxes levied in 2014. The Property Tax Credit Act provides a real property tax credit based upon the valuation of each parcel of real property compared to the valuation of all real property in Nebraska. The real property tax credit determined for 2014 is $71.54 per $100,000 of valuation and will be reflected as a reduction in tax due on the 2014 tax statements. (Real Property Tax Credit for Tax Year 2014, Nebraska Dept. of Rev., 09/12/2014.)
South Carolina — Corporate Income Tax — Allocation and apportionment—first meeting on September 19.
On May 1, 2014, the South Carolina Department of Revenue (DOR) announced that it was forming an advisory committee to review alternative allocation and apportionment methods, including combined unitary reporting, and to reach an equitable and balanced approach and provide objective and reasonable standards for both the taxpayers and the DOR. As part of the process, the DOR is conducting a series of meetings which will be open to the public and all attendees are invited to participate. In an effort to more efficiently deal with security procedures and determine how much space is needed, the DOR is asking participants to notify the DOR by September 18 if they plan to attend the meeting by emailing Tim Thompson at: thompstc@sctax.org. The meeting will begin at 10:00 a.m. at the South Carolina Department of Revenue located at 300A Outlet Pointe Boulevard, Columbia, South Carolina (off of the Bush River Road Exit on I-20). Attendees are asked to arrive at least 20 minutes early in order to complete the DOR’s standard security process. (Notice Concerning Meetings on Alternative Allocation and Apportionment Methods, S.C. Dept. of Rev., 09/12/2014.)