When Tax Law Needs to Know What Is a Slot Machine
The Pennsylvania Supreme Court ruled that so‑called skill devices are legally slot machines, making them subject to the state’s 34% gross‑terminal‑revenue tax and applicable criminal gambling statutes. The Court relied on the 2017 Gaming Act amendment that added “skill slot machine” and “hybrid slot machine” to the definition, concluding that any amount of skill does not remove a device from that category. It highlighted the “Follow Me” feature as a hidden, cumbersome add‑on that does not change the device’s gambling nature. Operators now face a steep tax bill and potential criminal exposure.
What Sort of Tax or Fee Should Fund Local Street and Sidewalk Maintenance?
Portland’s streets and sidewalks are deteriorating, prompting the city council to propose a property‑based monthly fee—$12 for homes, $8.40 for apartments, $61 for commercial properties—to fund repairs. The city estimates $6 billion is needed, and the fee would raise about $47 million...
When "Death and Taxes" Meet AI
A recent Nature article revealed that AI systems readily accepted fabricated medical research about a made‑up disease called "bixonimania" as genuine, leading to citations in subsequent literature. The experiment, conducted by a University of Gothenburg team, demonstrates how AI’s reliance...
Using AI When Preparing Tax Returns: Avoid the Trap
A taxpayer used ChatGPT to navigate a stock‑sale on his 2025 return, receiving seemingly clear but incomplete advice. The AI suggested a different figure from the 1099 and dismissed the need for professional help. A CPA review uncovered discrepancies and...