SALT INSIGHTS are articles written by SimekScott to provide in depth reporting on emerging state and local tax developments that may have a significant impact on your business.

Michigan Unclaimed Use Tax Exemption Refund - June 14, 2018

Effective 01/01/2019, Michigan will permit a purchaser that fails to claim a tax exemption at time of purchase to apply for a use tax refund from the Michigan Department of Treasury ("Department"). Read More...

Delaware Angel Investor Tax Credit - June 6, 2018

Delaware has enacted a refundable personal income tax credit- Angel Investor Job Creation and Innovation Act ("Angel Investor Tax Credit") equal to 25% of an individual’s qualified investment in a qualified small business effective for tax years beginning after January 1, 2019,  and returns filed after December 31, 2019. Read More...



SALT DASH is a weekly video series produced by SimekScott which provides a summary report on state and local tax developments to help you stay up to date on issues that may affect your business.