The State of Arizona adopted several significant tax measures during the 2021 legislative session, including an individual income flat tax, a high-earner tax bypass, and a federal SALT cap workaround.
Background...more
On June 21, the U.S. Court of Appeals for the Ninth Circuit held that the district court properly dismissed the claims of Big Sandy Rancheria Enterprises (“Big Sandy”), a federally chartered tribal corporation of the Western...more
On June 7, 2021, the United States Supreme Court denied Seneca County’s (New York) petition for certiorari, thus leaving in place the Second Circuit’s decision in Cayuga Indian Nation of New York v. Seneca County, New York,...more
In a decision that impacts entities and individuals doing business in Indian Country, the Arizona Court of Appeals sided with the Taxpayer in its challenge to the state and county’s power to tax property on tribal land in the...more
5/10/2021
/ Appeals ,
Appellate Courts ,
Arizona ,
Bureau of Indian Affairs ,
Department of Revenue ,
Preemption ,
Property Tax ,
Summary Judgment ,
Tax Court ,
Tribal Lands ,
Vacated
In general, school-owned land, facilities and buildings used for education and libraries are exempt from Arizona real property taxes so long as such areas are not used or held for profit. The question asked often was whether...more
On June 24, 2020, the Arizona Department of Revenue (Department) announced that in recognition of the difficulties many Arizona businesses are experiencing during COVID-19, including with respect to their ability to meet...more
On Friday, March 27, 2020, President Trump signed the Coronavirus Aid, Relief, and Economic Security (CARES) Act (P.L. 116-136) into law. Among the numerous provisions of the Act intended to provide economic relief to...more
3/31/2020
/ Business Losses ,
CARES Act ,
Charitable Deductions ,
Coronavirus/COVID-19 ,
Federal Taxes ,
Financial Stimulus ,
Income Taxes ,
Net Operating Losses ,
Relief Measures ,
Tax Credits ,
Tax Deductions ,
Tax Incentives ,
Tax Planning ,
Tax Refunds ,
Tax Relief ,
Tax Returns
On Monday, March 23, 2020, the Arizona Department of Revenue (ADOR) issued a notice reminding taxpayers wanting to claim tax credits against their 2019 individual income taxes for donations to Qualifying Charitable...more
On Friday, March 20th, consistent with U.S. Treasury Secretary Steve Mnuchin’s announcement that the Internal Revenue Service (IRS) has moved the deadline for 2019 federal tax returns to July 15, 2020, the Arizona Department...more
Arizona Governor Doug Ducey signed House Bill (H.B.) 2757 into law on May 31, 2019. H.B. 2757 requires “remote sellers” and “marketplace facilitators” to begin filing and paying transaction privilege tax (TPT) in Arizona...more