It's my second favorite holiday, National Ice Cream Day! Yep, it's a sorta real holiday, occurring every year on the third Sunday in July as part of National Ice Cream Month. 

So many ways to enjoy ice cream on National Ice Cream Day and any/every day. (Image courtesy GIFS for Humans Tumblr).

National Ice Cream Day became official in 1984 when then President Ronald Reagan signed a proclamation declaring its existence. And even though the holiday was the brainchild of the dairy industry, I can't think of many more things as worthy of celebration than this beloved and iconic treat. 

Few of us, though, need an official government sanction to dive into a pint or half-gallon or gallon (yes, that's me with the spoon in that carton!) of our favorite frozen treat on any day of the year.

Worth the tax: For most of us, when we buy our ice cream at our local grocery store, we don't pay sales tax on it or any of the other food items in our cart. Some states that do tax groceries do so at a lower tax rate.

Yes, the taxes on food can be as complicated as an elaborate recipe's directions, as I noted in an earlier post warning that if you're hungry, you better also have an appetite for taxes.

And if you go to your favorite local ice cream parlor, you'll probably pay tax on your tasty treat.

But if you live in one of the five states with no statewide sales tax, things are much easier.

So where are those sales-tax-free states? Spread across the country, from Alaska, Montana and Oregon out west to New Hampshire and Delaware on the eastern side of the United States.

Here's the scoop on the lack of sales tax in those five locales. The five's collective tax stance today also earns them this week's By the Numbers honor.

ALASKA is the only state that doesn't collect any personal income tax or a statewide sales tax. However, the Last Frontier does give individual municipalities latitude when it comes to setting their own local sales tax rates. Some currently are as high as 7.5 percent. A few years ago, some state lawmakers wanted to enact a 3 percent statewide sales tax to make up for Alaska's financial problems when oil prices, on which the state relies for most of its revenue, were tanking. But even in dire financial circumstances, Alaskans pride themselves on being the only state with no state income or sales tax and the new tax attempt failed.

NEW HAMPSHIRE follows through on its state motto "Live Free or Die" when it comes to taxes. On the income side, it only taxes dividend and interest earnings and it has no statewide or local sales taxes. But beware, visitors, because the Granite State does add a 9 percent sales tax to the price of your hotel room and rental cars, as well as to restaurant meals. Since that ice cream sundae you get for dessert when you eat out is taxed, you might want to wait and make yourself one when you get home.

MONTANA has no sales tax, but certain communities in the Treasure State that are home to tourist-popular resort activities (think skiing, hunting and fishing) are allowed to add a local-option sales tax of up to 3 percent. Like the meals-lodging-rental car levy in New Hampshire, the Montana sales tax burden is born largely by folks who don't live there, always a smart move for elected officials.

DELAWARE often is referred to as the United States' tax haven state because of its incorporation rules. On the individual tax side, the First State doesn't collect a sales tax from consumers, but is does levy a gross receipts tax on businesses, ranging from 0.1037 percent to 2.0736 percent depending on the business activity. That corporate tax, say those who oppose it, generally is baked into production costs, meaning that consumers essentially pay a hidden sales tax on the retail products they purchase.

OREGON doesn't collect a statewide sales tax, but Beaver State counties and cities are allowed to impose their own local levies. Last year, officials of Ontario in far western Oregon proposed a 1 percent sales tax to help the small town meet its expenses. Residents, however, fought back, forcing a vote on the tax. The proposal was rejected in Ontario's election in May.

If you don't live in one of these states, you still might be able to get a tax-free treat today. How? Several businesses are again offering totally free ice cream on National Ice Cream Day. Get the scoop from Money, Travel + Leisure and USA Today. 

Personally, I don't worry about taxes when it comes to ice cream this or any day. I love it so much that I'll buy ice cream on all 365 days, 366 in Leap Years, tax or no tax. It's worth it!

A version of this post originally appeared on July 17, 2016.

You also might find these items of interest:

• Beer excise taxes across the United States
• City and other local taxes add to overall sales tax takes
• Soda taxes go flat in California, possible in Washington State

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It's hot. Not just here in Texas, but across the United States. In fact, around the world.

That means we all need to be careful. More careful than the hubby, who decided to mow our yard yesterday. And not during the relative cooler morning when temperatures were in the 80s, but in the afternoon when the thermometer nudged 100 and it felt even hotter. It wiped him out for the rest of the day and evening.

I love my man, but I guess it's true that the heat does make us do dumb things.

Deadly heat: Excessive heat also tends to be more dangerous that other weather extremes and, according to U.S government data, results in the highest number of annual deaths among all weather-related hazards.

That's why in times of extreme heat, which officially is defined as a long period (2 to 3 days) with temperatures above 90 degrees, we need to take extra care, especially if you live in an area of accompanying high humidity.

During these hot periods, evaporation is slowed and our bodies must work harder than usual to maintain a normal temperature. That added exertion can be deadly.

Remember as temperatures climb that:

• Extreme heat can occur quickly and without warning.
• Older adults, children, and those who are sick or overweight are at greater risk from extreme heat.
• Animals suffer as much as their human family members.

Take care of everyone: So that means we need to take care of ourselves, as well as those we love. This means our friends and family, including the furry ones.

And that brings me to today's Saturday Shout Out. It's an infographic shared by the aptly named Daily Infographic on 16 ways to help your dog fight the summer heat.

Some of the tips, excepted below, are just common sense.

Others you might not have thought about because you're in good shape, maybe better than your pooch.

And while the creative visual advice focuses on canines, many of these tips apply to cat and other animal lovers, too.

Check out all 16 tips on the full infographic and take care of your furry best friend and all your other pets, too, during this hottest season of the year.

Care tips for humans: Now that you've got your fur babies cooled, it's time to chill out with your family and friends and help them also avoid the ill effects of heat.

Stay in air-conditioned space if possible. If your home is not air-conditioned, go to a public library, shopping mall, heat-relief shelter or other cool location.

If you are outside, find shade. Wear a hat wide enough to protect your face.

Drink plenty of non-alcoholic fluids. Check with your doctor if you are usually supposed to limit your fluids.

Wear loose-fitting, lightweight clothing.

Cut back on exercise. 

As with your pets, never, ever, for even just a minute leave anyone of any age (but especially not children or older people) in an enclosed, parked vehicle.

Leaving the auto's air conditioning on isn't an acceptable excuse either. An inadvertent swipe of an arm could cut off the cooling and the person in the vehicle might not know how to restart it. And errands generally take more than just 60 seconds.

Recognize and respond: Even after taking precautions, sometimes the heat wins. Here are the most common heat-related illnesses and how to respond to each.

Heat cramp signs include muscle pains or spasms in the stomach, arms or legs. If you or someone experience these symptoms, go to a cooler location. Remove excess clothing. Take sips of cool sports drinks with salt and sugar. Get medical help if cramps last more than an hour.

Heat exhaustion is indicated by heavy sweating, paleness, muscle cramps, tiredness, weakness, dizziness, nausea or vomiting, headache or fainting. In cases of suspected heat exhaustion, go to an air-conditioned place and lie down. Loosen or remove clothing. Take a cool bath. Take sips of cool sports drinks with salt and sugar. Get medical help if symptoms get worse or last more than an hour.

Heat stroke is the most severe heat-related malady. Signs include extremely high body temperature (above 103 degrees on an oral thermometer); red, hot, and dry skin with no sweat; rapid, strong pulse; dizziness; confusion; or unconsciousness. In these cases, call 911 or get the person to a hospital immediately. Cool down with whatever methods are available until medical help arrives.

Spreading the cool: After you've ensure you and yours are safe from the heat, consider helping those who aren't as fortunate.

Here in Austin, Family Eldercare, in partnership with (among others) the local NBC affiliate KXAN, holds an annual fan drive to get enough of the cooling units to folks who don't have air conditioning. The primary recipients of the new box and oscillating fans are Central Texas seniors, adults with disabilities and families with children.

I suspect this type of program is replicated across the country, so check with your local social services.

Also touch base with your utility company. Many offer customers the option to pay a little extra with each bill, with the added dollars going to a fund to help those who need help keeping the A/C operating (or the heat in the winter).

If your electric or gas company doesn't have such a program, check out charities that focus on helping folks pay their bills. A secondary Saturday Shout Out goes to NeedHelpPayingBills.com, which tracks, as the website's name indicates, groups that help folks cover their day-to-day expenses. In the summer, higher cooling costs put extra pressure on these individual's and families' resources.

And to get back to pets, consider giving to your local animal shelter. Utility bills are a big cost for the agencies that provide a cool summer place for pets until they chill out in their forever homes.

Tax thanks for giving: While I'm sure you're giving this summer and year-round because you want to, remember that the tax deduction for charitable gifts is still on the tax books.

True, most folks now will claim the increased standard deduction amount instead of messing with itemized deductions on Schedule A.

But if you do still itemize, note that while several expense claims were reduced or eliminated by the Tax Cuts and Jobs Act, the deduction for charitable donations remains.

In fact, cash gifts got a bit of a boost under the new tax law. Those who are able to give a lot can now claim charitable cash donations that are up to 60 percent of their adjusted gross income, an increase of the previous 50 percent limit.

So if you do give to help others stay cool and safe, thank you.

And if you can get a tax break for your generosity, be sure to claim your tax thank you when you file your return next year.

You also might find these items of interest:

• Tax reform could cost charities $13 billion a year
• 9 ways to maximize your charitable tax deduction
• Volunteer time is not tax deductible, but some related contributions might be 

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If you're superstitious or suffer from paraskevidekatriaphobia, today is not a good day. In case you haven't checked your calendar, it's Friday the 13th.

Even scarier is the reality that any day can be unlucky if you happen to fall for a tax scam.

It's true that most tax crooks use scams to steal your identity and then file fake returns to get fraudulent refunds in your name. 

It's also true, though, that these scammers work year-round.

That's why Friday the 13th is a good day to look at 13 scary tax scams that have appeared so far this year.

1. Fake client phishing: Not surprisingly, tax identity thieves got off to a fast start in 2018, with fraudsters posing as potential clients in emails aimed at tax preparers. As with all phishing attempts, the crooks try to trick tax practitioners into opening a link or attached document.

2. Real accounts sent fraudulent refunds: In a novel twist, tax crooks file fake returns using a victim's stolen identity and then send the fraudulent refund to the real taxpayers' bank accounts. The scammers then contact the taxpayers, either posing as an IRS representative calling about a refund error or as an agent of private collection agency going after tax debts. As fake agents, they tell the taxpayer to send the wrong refund amount back to Uncle Sam, that is, to the address given by the calling crooks. As collection agent impersonators, they instruct the taxpayer to forward the money to the fake collection agency.

3. Return preparer fraud: This scam once again made the IRS' annual list of Dirty Dozen tax scams. These unscrupulous tax pros, often known as ghost tax preparers, look to make a fast buck from honest people seeking tax assistance. These often are pop-up tax preparation offices that appear for a few days or weeks then disappear.

4. Fake charities: It doesn't get much lower than using real tragedies to steal money from generous taxpayers, but that's what happens here. Criminal ruses to get ostensibly tax-deductible donations pop up every time there's a major hurricane, flood or other catastrophe, be it man-made or from an angry Mother Nature.

5. Frivolous tax arguments: Some tax laws seem almost comical, but taxes are no laughing matter. Crooks get unsuspecting taxpayers to pay them to file their returns frivolous tax schemes that they promise will help the victims avoid over-paying Uncle Sam. Wrong. If you're part of such a fake tax avoidance plan, you'll owe your original real tax amount and also possibly face a $5,000 penalty for filing a frivolous tax return.

6. Spoofed IRS taxpayer assistance numbers: In this new twist on an old phone scam, scammers use telephone numbers that mimic IRS Taxpayer Assistance Centers to trick taxpayers into paying non-existent tax bills

7. Fake form to verify withholding: Here criminals mail or fax a letter to their scam targets, telling them that although they are exempt from withholding and reporting income tax, they need to authenticate their information by entering personal and tax info on the enclosed, phony version of Form W-8BEN and faxing it to the crooks.

8. IRS agent impersonator calls: The Treasury Inspector General for Tax Administration (TIGTA) reports that more than 2 million taxpayers in every state in the country have received calls from con artists claiming to be with the IRS. Unfortunately, victims who fell for the calls paid a total over the last five years of more than $63 million to the crooks. And the criminals are still calling. That's why phone tax scams remain on the annual Dirty Dozen list.

9. Fake professional organizations: In this scam, con artists send phishing emails to tax professionals under the guise of a real tax-related organization. They ask the tax pro targets to update their membership data. The crooks are seeking the tax pros' online usernames and passwords so they can easily access the professional accounts and steal clients' personal data to be used to file for fake refunds.

10. Phishing malware: Cybercriminals try to trick people into opening a link or attachment in fake tax-related emails. This link takes the tax identity theft victims to a fake page where thieves try to steal personally identifiable information, such as Social Security numbers. Stay alert. Phishing email schemes, which topped the 2018 Dirty Dozen tax scam list, do not discriminate. These emailing crooks target individuals, tax preparers, payroll professionals, human resources staff and schools.

11. Inflated refund schemes: If you're due a tax refund, you want to make sure it's as much as you're legally due. The key word here is legally. Shady tax preparers, often the fly-by-night ghost preparers mentioned earlier, dupe people during filing season (which runs until Oct. 15 if you got an extension) into making claims for fictitious rebates, benefits or tax credits in order to get bigger refunds. Don't fall for their ploys. If you can't afford a private tax preparer, look into getting  free tax help from IRS-certified volunteers at Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) locations nationwide.

12. Padding your income to claim tax credits: More income generally means you owe more tax, so it seems counter-intuitive for folks to make up income to report to the IRS. But there is a tax method to this scam madness. Con artists, usually posting as tax preparers, convince people to falsely increase the income they report so that they can maximize refundable tax credits. One such credit is Earned Income Tax Credit (EITC), where you have to have earned income to claim it. But if you're caught faking your income in order to get a tax break like the EITC, not only will you have to repay the fraudulent refund amount, along with added interest and penalties, but also could face criminal prosecution.

13. Exaggerating deduction amounts: Tax deductions are a popular way to reduce your taxable income and reduce what you owe the U.S. Treasury. And many folks don't need encouragement from con artists to inflate how much they can write off. But tax crooks are well aware of this tendency and, usually acting as unethical tax preparers who get paid based on client refund amounts, encourage filers to inflate their deductions. Common areas targeted for overstatement on Form 1040 are charitable contributions and business expenses.

Be on guard for these tax scams every day, not just on Friday the 13th. And remember that tax identity thieves frequently change their tactics, taking prior scams and reworking them just enough to seem new and legitimate.

Fighting off bad tax spirits (and scams): If you are the target of any of these scams — or new versions that no doubt will pop up, especially now that new tax laws under the Tax Cuts and Jobs Act are now in effect — the IRS (and I) remind you of three things not to do:

• Never give out personal or financial information to unknown, unsolicited callers.
• Don't reply to questionable emails from unknown, unsolicited message senders.
• Don't click on links or open attachments in suspicious emails.

Here are three things to do if you're ever targeted by a tax identity thief con artist:

• Contact the Treasury Inspector General for Tax Administration (TIGTA) to report telephone tax scam calls. Use TIGTA's IRS Impersonation Scam Reporting web page or call toll-free (800) 366-4484.
• Report scam attempts to the Federal Trade Commission (FTC). Use the online FTC Complaint Assistant on FTC.gov.
• Send copies of phishing emails to the IRS at phishing@irs.gov.

You also should check out these 7 online security tips to protect your data, whether doing some now possibly tax-free internet shopping or filing your taxes.

Finally, be skeptical and trust your gut. If something seems off, step back and investigate.

These tax identity theft scams evolve over time and adjust to tax law changes and events in the news. Each scam attempt, though, is typically a variation on a familiar theme.

So be aware of the tried and (un)true schemes throughout the year and take steps to protect yourself from con artists.

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Yes, it's just TV. But I like it. A lot.

I know a lot of folks, including many of my friends, still look down their noses at television.

But like any creative enterprise, it can provide much more than just entertainment. From the get-go, television has been a reflection of every country's cultural, political and social perspectives.

That's why I always look forward to the annual announcement of the Emmy nominations. (More on this year's prospective winners later. You can take this a threat or promise, depending on your personal opinion about TV and its awards.)

At its most elemental basis, television is a welcome escape from some of those harder, more distressing, cultural, political and social situations we encounter elsewhere every day.

On some of my more difficult days, I totally get why folks take comfort, as one of my relatives admitted, in watching Hallmark's fluffy romances that always have a happy ending. Or turn to one of the many reruns of apolitical programs from years ago that fill up thousands cable hours.

Big money = tax revenue: But television programming also is big money. Actors, writers, producers and all the ancillary personnel that help make favorite shows are all paid.

They then pay taxes, federal and in most cases state, on that income.

The often hundreds of people involved in a single show — Have you sat through TV credits lately? Why does Amazon's Sneaky Pete need so many drivers? — also spend money in the locations where their shows are made.

That in turn boosts local economies, meaning more employment (and taxable money) for people not directly employed by the production.

That's the reason usually given by states that provide tax credits to movies, TV shows and even video game producers who are lured there to film or complete post-production work within their borders.

The primary types of production incentives, according to accounting and business consulting firm KPM Film are:

• Tax credits: The most common form of incentive is a tax credit that allows the taxpayer a credit against state income tax liability owed in that jurisdiction.
• Rebates: Rebates are another form of incentive that provide direct cash payment at the applicable rate for qualified production expenditures.
• Grants: Some states utilize grant programs that operate very similarly to rebates.
• Tax exemptions: Many states also offer sales tax exemptions on a variety of local purchases made, giving productions further incentive to spend locally.

Complicated for productions and states: However, the tax breaks can be complicated. Tax credit treatment varies state to state in terms of refundability, transferability and carry forward availability.

Also, specific requirements can be tricky.

Take, for example, minimum spending requirements by productions. KPM Film notes that many states do not allow insurance premiums to be included with qualified spending so if a production includes a rather large insurance premium with qualified spend, the state or an auditor will flag that expense as unallowable, resulting in a dip below the minimum spending threshold and invalidating the opportunity to claim a credit.

And it's not just state rules. City and other jurisdictions also might have unique requirements.

That's why productions shop around for the best options.

That's also why states come and go in the film tax break world. Some states even decide to end film and TV production tax breaks entirely when it becomes too administratively burdensome for them to get an acceptable return on the tax break.

In extreme cases, the productions cheat, costing states even more as they prosecute the associated tax crimes.

Big states, big production incentives: Still, sooner or later, most states offer some sort of tax incentive.

California and New York, along with their major metropolises Los Angeles and New York City, have historically been home to the most productions. They also have offered appealing tax benefits for the shows.

Georgia, however, has made significant inroads. The Peach State's generous tax breaks have turned it into a top production hub.

Movies made in Georgia in recently include Jumanji: Welcome to the Jungle (2017), Thor: Ragnarok (2017), Logan Lucky (2017), Baby Driver (2017) and Spider-Man: Homecoming (2017).

TV productions shot in the Peach State include the animated adult cartoon Archer (2009 to present), The Real Housewives of Atlanta (2008 to present), The Walking Dead (2010 to present), Ozark (2017 to present), Stranger Things (2016 to present) and Atlanta (2016 to present). Those last three shows are among this year's Emmy nominees.

New Mexico also is high on film and television executives' production site lists. Two of my favorite AMC shows, Breaking Bad (a former multi-Emmy winner) and its spinoff prequel Better Call Saul (not eligible this year, but previously nominated) call the Land of Enchantment home, both in their plots and actual filming.

In fact, Texas' neighbor often serves as a stand-in for the Lone Star State not just because New Mexico has similar terrain, but because of its better tax benefits for TV shows and movie makers.

And now New Jersey is back in the production tax break game.

The Garden State, under the leadership of Republican Gov. Chris Christie, ended its film and television production tax credit in 2016. On July 3 of this year, new Democratic Gov. Phil Murphy signed legislation restoring the tax incentive effective with the 2019 fiscal year.

Changes in new N.J. production credit: The new N.J. tax credit is "radically different" from the previous program, David W. Schoner Jr., Associate Director of the New Jersey Motion Picture and TV Commission, told Variety.

The new tax credit increases the incentives yearly cap from $10 million to $75 million. Also new is the requirement that a project or series' principal photography start approximately within 180 days of the original date of application or within 150 days of approval of application.

"One of the issues under the previous program was once you (got approved) and put your film in the queue you might not make that film for three years and those funds were therefore tied up" Schoner said.

And although one of the Garden State's most notable, for good or ill, pop culture claims is the MTV reality show Jersey Shore, that production would not qualify under the new tax break rules.

It's not a matter of taste, noted Schoner. Rather, that rebooted production and similar ones will not qualify for funds unless the show’s production company owns or leases a New Jersey-based production facility of at least 20,000 square feet for a minimum of 24 months and invest at least $3 million in the facility, which must be located in a designated urban enterprise zone. (See prior info on complicated requirements.)

New show avenues increase tax, and award, competition: That tax breaks for film and TV productions are back in a better light is not surprising. With all the new avenues for such programs thanks to streaming, more shows are being made.

Whether they all should see the light of day, either on traditional TV or in movie multiplexes, or via our many mobile devices remains the big question.

The short answer is no. A lot of crap is made and broadcast.

But other shows and movies deserve the kudos they get from fans, critics and their professional associations. Which brings us back, as promised or threatened, to the 2018 Emmy nominations.

I was delighted to see Kerri Russell and Matthew Rhys earn well-deserved nominations for their lead roles in the final season of the spectacular The Americans on FX. Another of my FX faves, Atlanta, also earned recognition this year from the Academy of Television Arts & Sciences.

But as is always is the case, the Emmy folks this year again blew the opportunity to shine a light on some of 2018's best shows and performances.

The best performance by any actor in last season's Westworld — actually, the best performance of the HBO show's entire run so far — was by Zahn McClarnon. His character Akecheta, a Ghost Nation host (which is what the androids are called on the show), was featured in "Kiksuya."

The episode was compelling from start to finish, primarily because ofMcClarnon's powerful, profound and heartbreaking performance.

And it was ignored, sadly, by the Emmys.

You also might find these items of interest:

• Movie and TV production tax credits, trick or treat?
• U.S. VP Joe Biden, HBO 'Veep' Selina Meyer hang out
• Film industry's willingness to sacrifice tax breaks helps defeat Georgia's anti-gay marriage law

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The role of Supreme Court nominee Brett Kavanaugh in preventing the Internal Revenue Service from aggressively regulating tax preparers has prompted some questions about such oversight.

Currently, the IRS uses a voluntary tax professional oversight system, but is expected to continue to push for Congressional authority to implement more stringent tax preparer regulations.

Those who agree with the IRS (like the agency's National Taxpayer Advocate) argue that regulating tax pros is necessary in order to protect taxpaying clients. It also, they contend, would lead to more accurate tax returns and ensure a fairer and more efficient tax system

Opponents of such regulation, however, fire back that, among other things, that the market already takes care of bad tax preparers. Federal and state authorities have done a good job catching dishonest preparers, they say. Plus, regulation doesn't automatically guarantee a tax professional's competence or ethics.

Handful of state preparer regs: Meanwhile, as the tax pro regulation debate rages on at the federal level, some states have stepped in to overs the tax pros who operate within their jurisdictions.

Four states — California, Maryland, New York and Oregon — were at the forefront of tax preparer regulation. For years these states have been requiring their tax professionals to be licensed.

Slowly, and with varying degrees of oversight, other states have also boarded the tax preparer regulatory train.

The latest to require some extra steps of tax pros are Connecticut, Illinois and Nevada. (If I've missed any, I fully expect to hear from you dear readers so that I can add them to this post.)

Here's a look at the regulations these seven states impose upon paid tax preparers.

California: Tax preparers in the Golden State must take a state-approved 60-hour course, purchase a $5,000 tax preparer bond, obtain a Preparer Tax Identification Number (PTIN) from the IRS and register (at a cost of $33) with the state. Twenty hours of continuing professional education (CPE) also is required: 10 hours on federal tax law, three hours of updated federal tax law information, two hours of ethics and five hours regarding state tax law. A tax preparer who is an attorney, certified public accountant (CPA) or enrolled agent (EA) is exempt.

Connecticut: Since Oct. 1, 2017, all tax preparers in the state have been required to adhere to specified standards of conduct or face a civil penalty of $500 for each of 13 possible violations. Effective Oct. 1, 2018, Connecticut will require preparers to sign a disclosure agreement to prevent identity theft and to protect taxpayers from overpaying for services. On Jan. 1, 2019, tax preparers in the Nutmeg State must obtain a bi-annual (that's every two years for those of y'all who get as confused as I do at "bi" time frames) permit. The permit costs $100. To apply for it, state preparers also must be ach individual applying for a permit must be at least 18 years old, have earned a high school diploma and must have an IRS PTIN. The however, offers a variety of exemptions that go beyond the usual lawyer, CPA and EA credential standards.

Illinois: The Prairie State's law regulating tax return preparers took effect on Jan. 1, 2017. Officials now require paid tax return preparers within the state to place their federal PTIN on Illinois tax returns. The law also requires the Illinois Department of Revenue to develop rules for barring and fining tax preparers for good cause and to enter into an agreement with the IRS to share PTIN information. CPAs, attorneys and EAs who follow their professional accreditation rules are exempt. The legislation was created with input from the Illinois CPA Society, which says it provides taxpayer protections "without imposing additional regulatory burdens and marketplace confusions that would create barriers to doing business in Illinois."

Maryland: The Old Line state requires tax preparers to have a high school diploma or GED certificate, complete 80 hours of tax law education and pass a state exam with at least https://www.crosslinktax.com/tax-updates/State-Requirements-for-Preparers-Which-Offer-Tax-Refund-Loan-Products.asp#.W0ZV_NJKi00a 70 percent grade to obtain a professional license. The fee for the exam is $65 and must be completed every two years. Before taking the exam or renewing, a tax preparer must complete at least 16 hours of CPE. A PTIN from the IRS also is required. CPAs, EAs and attorneys, as well as state, local and federal government employees who perform tax return services in accordance with their official duties, are exempt from Maryland's licensing requirements.

Nevada: The Silver State last year enacted a series of new registration requirements for document preparation services within its borders. The law that did so also expanded the definition of such service to include tax preparers. However, it does exempt CPAs, certain attorneys and financial planners. Since July 1, 2017, Nevada tax preparers have had to register with the state and renew their registration every year. The initial fee is $50; renewal is $25 per year. Tax preparers then will be issued a state certificate of registration. In addition, the registration process requires the tax pro to obtain a $50,000 surety bond or cash bond to be filed with the Secretary of State.

New York: The Empire State requires its paid tax preparers to be 18 years of age or older and have a high school diploma or equivalent. Individuals who prepared 10 or more New York state personal tax returns or reports must complete four hours of continuing education each year (after having previously completed more substantial courses). As in other states, certain credentialed professionals are exempt from the N.Y. registration requirements.

Oregon: The Beaver State's tax preparer requirements demand applicants have a high school diploma or GED certificate, complete 80 hours of tax law education and pass an examination with at least a 75 percent grade. But before a preparer goes through that licensing process, he/she also must obtain a PTIN from the IRS. All state tax preparer licenses expire every year on Sept. 30. Certain individuals are exempt from licensure by the Oregon Board of Tax Practitioners, including attorneys, fiduciaries, CPAs and public accountants who hold a permit from the Oregon Board of Accountancy and employees of those entities.

In addition, 20 states have regulations for tax preparers who offer tax refund-related products, such as refund anticipation loans (RALs) or refund anticipation checks (RACs).

Essentially, these states require these tax professionals to register and/or provide clients with disclosures about the full costs of the loans.

You also might find these items of interest:

• Checking out your tax professional
• Tax refund loans, checks still cost taxpayers lots of money
• IRS loses lawsuit challenging tax preparer registration, testing

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Federal judge Brett Kavanaugh was tapped last night (July 9) by Donald J. Trump to replace retiring Justice Anthony Kennedy on the Supreme Court Supreme Court of the United States (SCOTUS)

Kavanaugh, 53, has served on the D.C. Circuit Court of Appeals since 2006, a position for which he was nominated by the last Republican Oval Office occupant, President George W. Bush.

Like Trump's prior Supreme Court justice nominee, Neil Gorsuch, Kavanaugh clerked for Kennedy.

Much already has been written about Kavanaugh's long history on the bench, as well as his role as a senior official in President George W. Bush's administration.

But what of his legal take on taxes?

Tax pros' proponent: Joseph Bishop-Henchman has a nice overview of Kavanaugh's tax (and more) positions as part of a pre-nomination post at the Tax Foundation's blog. 

One case that did not make that list, however, is near and dear to many tax preparers' hearts. 

In 2013, Kavanaugh became a hero to many independent tax preparers.

In Loving v. IRS, the D.C. court on which Kavanaugh serves ruled that the Internal Revenue Service exceeded its statutory authority when it attempted to regulate tax preparers.

"It might be that allowing the IRS to regulate tax return preparers more stringently would be wise as a policy matter," Kavanaugh wrote in his majority opinion in Loving. "But that is a decision for Congress and the President to make if they wish by enacting new legislation."

The Loving decision was instrumental in stalling the IRS long-sought goal of creating a comprehensive oversight system of paid tax professionals. Instead, it revised its regulatory efforts to a voluntary system, which is still in place.

And, as Kavanaugh suggested, the IRS since has been trying to drum up enough Capitol Hill support to get the court-cited requisite Congressional authority to regulate tax pros.

The Trump Administration seems to agree with the IRS here. As part of its Fiscal Year 2019 budget proposal, it asked for funds for increased oversight of paid tax preparers.

The budget proposal recycled IRS arguments, noting that since taxpayers are increasingly turning to paid tax return preparers, regulations would ensure that these preparers understand the tax code and provide high quality service. Plus, noted the proposal, such regulation would prevent unscrupulous tax preparers from exploiting the system and vulnerable taxpayers.

Early and key ACA decision: The legal, and tangentially tax, issue for which Kavanaugh is getting most attention, however, is his role in a challenge to the minimal essential coverage (MEC) component of the Affordable Care Act, still referred to by many as Obamacare.

The MEC provision, which also is known as the individual mandate and which is still in effect, requires individuals to have at least a specified level of medical insurance or pay for any lack thereof when they file their tax returns.

In Seven-Sky v. Holder, opponents of the MEC requirement argued that, under the Constitution's Commerce Clause, Congress did not have the authority to force such actions of individuals. They also contended that the requirement was a burden on their religious rights under the Religious Freedom Restoration Act (RFRA).

The ACA provision was upheld in lower court and affirmed by the D.C. appeals court on which Kavanaugh sits.

Kavanaugh, however, also wrote separately that the court could not even hear the case until someone paid the individual mandate and then sued for a refund. Kavanaugh's concurring opinion has been characterized by some as the new SCOTUS nominee agreeing to the constitutionality of the ACA.

Josh Blackman, however, says not so.

ACA constitutionality prognosticator: Blackman, a constitutional law specialist and associate professor of law at the South Texas College of Law in Houston, says Kavanaugh's opinion "involved a fairly intricate application of the Tax Anti-Injunction Act."

More importantly, Blackman writes on his blog, Kavanaugh's opinion underscores his view on, in the judge's own words, "courts of judicial restraint. It's a delicate act to declare an Act of Congress unconstitutional."

Kavanaugh also noted in that opinion that a "minor tweak to the current statutory language would definitively establish the law's constitutionality under the Taxing Clause (and thereby moot any need to consider the Commerce Clause)."

Coincidentally, or not, that observation was part of the argument the Obama Administration used in successfully defending its health care tax-not-tax argument before the Supreme Court.

Not a slam-dunk confirmation: So a pick by a Republican president of a judge who previously worked closely with another GOP commander in chief should make Kavanaugh a sure thing for confirmation by a majority Republican Senate, giving the country's highest court a presumably solid 5-4 conservative majority, right? Maybe.

The White House is touting the support Kavanaugh is getting from GOP House and Senate members. But before the announcement, Senate Republican leadership reportedly expressed some concern about Kavanaugh's experience.

With such a deep documented history, both on the bench (he authored more than 300 opinions on the D.C. appellate court alone) and as a senior official in Bush 43's White House, there's some trepidation about the ammunition there that opponents could use to drag out his confirmation (or beyond in political election battles).

And the concern is bipartisan.

Democrats will focus on Kavanaugh's abortion and healthcare rulings. But some of the more-conservative members of the GOP don't believe he's far right enough. They point to not only Kavanaugh's role in letting the ACA remain in place, but also his close ties to the establishment wing of their party.

Trump potential legal troubles: Then there's Kavanaugh's 2009 Minnesota Law Review article in which he argued that criminal investigations against the president should be deferred while the commander in chief is in office.

"The indictment and trial of a sitting President, moreover, would cripple the federal government, rendering it unable to function with credibility in either the international or domestic arenas," Kavanaugh wrote. "Such an outcome would ill serve the public interest, especially in times of financial or national security crisis."

Some of the more cynical political wonks and legal eagles see Kavanaugh's selection as much a personal and political ploy as a jurisprudence decision. They say he will help make the High Court more favorable for Trump should anything come from the ongoing investigations by Special Counsel Robert Mueller.

Judge announces independence: Kavanaugh, however, said during his public introduction as the possible next Supreme Court justice that he's going to follow his mother's advice.

"My mom was trail-blazer. When I was 10, she went to law school and became a prosecutor. My introduction to the law came at our dinner table when she practiced her closing arguments. Her trademark line was 'Use your common sense. What rings true; what rings false.' That’s good advice for a juror and a son," he said.

"My judicial philosophy is straightforward," added Kavanaugh. "A judge must be independent and must interpret the law and not make the law. A judge must interpret statutes as written. A judge must interpret the Constitution as written, informed by history and tradition and precedent."

You also might find these items of interest:

• Supreme Court's second OK of Obamacare ends legal, not political fights
• SCOTUS kills Quill, giving states more leeway to collect sales tax on online purchases 
• Supreme Court's sports gambling ruling expected to lead to more nationwide betting & tax collection

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With apologies to Charles Dickens, it is the best and worst of times for soda taxes.

News out of Washington State today is that Seattle's sweetened beverage tax raised about $1 million more than predicted in its first three months.

Seattle's tax — similar to others across the United States that tax a variety of sugary beverages but are popularly called soda taxes — took effect on Jan. 1, 2018.

In its first three months as law, it reportedly raised almost $4.5 million. If that pace holds throughout the rest of the year, it will blow past the city's budget office estimate that the tax would bring in nearly $15 million in its first year.

Lawmakers who supported the 1.75-cents-per-ounce tax on certain drinks say it was enacted as a way to help reduce obesity and diabetes among Seattle's residents. A Seattle King County Department of Health representative said it's too early to know if the tax is having its intended health effects.

Meanwhile, though, the local government is not turning down the tax revenue.

Seattle's tax success, however, could be the state's last, at least for a while.

Washington food and beverage referendum: Evergreen State opponents of soda taxes believe they have enough petition signatures to require voters to decide about any future new soft-drink and food taxes in Washington.

Initiative 1634, if it does qualify to make it onto November's state ballot, would leave Seattle's soda tax in place, but would prohibit other city and county governments in Washington from taking up similar measures.

The anti-tax fight is spearheaded by Yes! To Affordable Groceries, which was created in late February, two months after Seattle's soda tax took effect. The group says it formed to fight the price increases that consumers and small businesses face when food and beverage taxes are enacted.

The group is supported by, among others, labor organizations and farm, grocery and beverage associations. Yes! To Affordable Groceries' top 5 contributors are, according to its website, the Washington Food Industry Association, The Coca-Cola Company, PepsiCo Inc., Dr Pepper Snapple Group and Red Bull North America.

Last week Initiative 1634 advocates turned in nearly 300,000 signatures that they hope will get the measure before the voters this fall. At least 259,622 valid signatures are needed to qualify an initiative for the November ballot.

Why did the anti-tax group decided to grandfather the state's largest city? Seattle's budget already is in place and is based in part on the expected beverage tax revenue.

"We don't want to take anything away from a city that’s actually operating it," Yes! spokesman Michael Mandell told The Seattle Times. "This is about making sure that going forward, the one tax that shouldn't be included is a tax on food and beverages."

California legislature pre-empts voter referendum: Further down the Pacific Coast, officials in California decided not to wait for voters to decide on soda taxes.

But the Golden State move probably is not what you expected.

California lawmakers agreed to a ban on all new sugary beverage taxes until 2031. In exchange, the beverage industry dropped its support for a Nov. 6 ballot measure that would have curbed all new such taxes in the state.

The decision by politicians in Sacramento was a surprise since the usually reliable liberal and consumer-focused state was a pioneer in soda taxes.

In 2014, Berkeley residents were the first in the country to vote for taxing sugar-sweetened beverages such as soda and juice. Two years later, their neighbors across the bay in San Francisco also approved a local soda tax.

As with the Seattle tax, the San Francisco Bay area's sin tax votes were framed as a way to combat obesity, diabetes and heart disease.

Health concerns, however, were jettisoned last week in lieu of political pragmatism.

Tying up other taxes: The California legislature and Gov. Jerry Brown bowed to pressure from the beverage industry and agreed to ban local taxes on soda for the next 12 years.

If California's soda tax ban had gone to voters and been approved, it would have made it more difficult for the state's cities and counties to raise any type of taxes. So, say the state's legislators, they opted to give in to the beverage industry to protect local jurisdictions' taxing ability and flexibility in other areas.

"This industry is aiming a nuclear weapon at government in California and saying, 'If you don't do what we want we are going to pull the trigger and you are not going to be able to fund basic government services,'" California State Sen. Scott Wiener, a Democrat from San Francisco, told the Associated Press.

The Golden State's move is similar to recent bans in Arizona and Michigan. Oregon, like possibly Washington, will vote on such restrictions in November.

On a more local level, Cook County officials implemented a tax on sugary beverages last summer. But after immediate and intense anger from Chicago area residents, repealed the penny-per-ounce soda tax a few months later. 

You also might find these items of interest:

• The fine art of social policy taxation
• U.S. MexiCoke fans fear effect of Mexico's new soda tax
• Navajo lawmakers approve 2% sales tax on snacks, sodas

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The trade war with China is on.

At midnight on Friday, July 6, the $34 billion tit-for-tat between the world's two largest economies took effect.

The Trump Administration placed added charges mostly on Chinese aerospace products, information technology, auto parts and medical instruments. Beijing retaliated with its own tariffs primarily aimed at on American farm products, cars and crude oil.

But if China doesn't blink, the White House says it could ultimately impose charges on up to $500 billion of Chinese goods.

Business opposition continues: For months, potentially affected U.S. companies and the organizations that represent their economic sectors have been warning that tariffs, which many see as added taxes, will not effectively change unfair trade practices.

In May, more than 100 associations representing U.S. retailers, manufacturers, farmers, agribusinesses, technology companies and others in targeted products' supply chains stakeholders let the U.S. Trade Representative know of their concerns.

"There is no way to scope tariffs such that they would not impose direct and indirect costs on U.S. imports, inputs and exports in a way that strains the global supply chain and drives prices up," wrote the business representatives.

Gambling on long-term results: Donald J. Trump and his like-minded Commerce Secretary Wilbur Ross acknowledge that there will be some U.S. tariff pain. But they contend it will be short-term and result in better trade deals over the longer term.

Republican members of Congress who are facing reelection on Nov. 6 hope that's true. They also hope the wider trade view is getting through to voters.

Anecdotally, it seems that 45's supporters, even those whose small businesses are already taking tariff-related hits, are still on board the Trump Train. But things could change if any individual benefits from the GOP's tax bill, which the party had planned on helping smooth its midterm electoral situation, are offset by tariff-driven higher prices.

Tallying your tariff costs: There's also an added political concern since the items China has put on its initial tariff list are produced primarily in areas of the country that were key to Trump's election.

The Wall Street Journal has created an interactive map (static image below; click it to go to the original) that shows just how much China's tariffs will cost each U.S. county.

The U.S. Chamber has developed a similar interactive tariff tool.

The national business group's map looks at the tariff costs per state. It also includes potential costs of tariffs placed by Canada, Mexico and Europe, as well as China.

Here in Texas, for example, the Chamber says exports totaling $3.9 billion are in danger in a trade war. Not surprisingly, Texas will lose the most if its exports destined for Mexico — primarily pork products — are slapped with tariffs by our neighbors south of the Rio Grande.

We're about to see if Trump's declaration that trade wars are easy to win is correct.

As the tariff skirmishes heat up, you can use these online trade tools to get an idea of the economic cost of the tariff battles where you live.

You also might find these items of interest:

• Tariffs, trade wars and taxes
• Fourth of July fireworks, literally and on the tariff front
• Auto tariffs could cost low-income earners tax cut money

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