California likely to start publishing tax decisions

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Jun 282012
 
Charles F. Spielmann

Charles F. Spielmann

State tax law may be made available to the public

A bill has passed the California Assembly that, if passed, will require the State Board of Equalization (BOE) to issue written decisions within 120 days in tax cases involving amounts of a half million dollars or more.

California’s BOE is in charge of sales and use taxes, and fees including administration, assessment, and collection and prescribes its functions with respect to property taxes.

AB 2323, penned by Assembly Member Henry Perea, would require such court findings in tax cases to be published on the state web site and made publicly available as legally citable precedent. If enacted, each decision would be required to contain: findings of fact;  legal issue presented; applicable law; analysis; disposition; and names of adopting board members.

It makes me wonder why it has taken so long for California, and many states like it, to provide the public with open access to established tax law. Do legislators get some kind of pleasure blindsiding unwitting violators? Or, have they been avoiding providing facts in the fear that it might empower state businesses and individuals defending themselves in court?

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South Carolina house takes sales tax exemptions off the chopping block

 Field Notes  1 Response »
Apr 302012
 

By Lucinda Rowlands, Zip2Tax

Sweetgrass baskets are sales tax exempt in South Carolina

Sweetgrass baskets are among the items that will remain sales tax exempt in South Carolina for at least 5 more years.

The House Ways and Means Committee on April 25, 2012 approved a bill eliminating 22 exemptions, after putting about a dozen back on the exemption list. The bill initially eliminated exemptions worth more than $250 million. The amended bill reduces that to roughly $15 million.

Items put back on the exemption list included:

  • lottery tickets
  • gold and silver
  • sweetgrass baskets
  • motion picture companies’ supplies
  • packaging used by manufacturers
  • newsprint
  • electricity used by television broadcasters
  • equipment bought by laundries and dry cleaners
  • and the penny-on-the-dollar sales tax discount for residents 85 and older.

The committee also reinstated two sales-tax-free weekends: gun sales on Thanksgiving weekend, and back-to-school supplies the first weekend of August.

Representatives said the bill was basically pushed through committee as quickly as possible because the deadline for moving bills from one chamber to the other was rapidly approaching.

Rep. Tommy Stringer said one vital part of the bill remains intact, the part requiring sales tax exemptions to be re-evaluated every five years helps ensure outdated exemptions don’t stay on the books.

House Minority Leader Harry Ott said the items left in the bill are there because no one spoke up to keep those exemptions.

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