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Ideas & Insights

 







Insight Article

Economic sales and use tax nexus laws

Economic sales and use tax nexus laws are gaining momentum as states make a direct challenge to traditional physical presence standards.

  • Bell-Jacobs, Mo
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Tax Alert

House passes mobile workforce legislation

Mobile workforce legislation passes the House for the second time in a year, but still must make significant progress in the Senate.

  • Kirkell, Brian
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Tax Alert

Illinois adopts click-through nexus rules

Illinois department adopts guidelines for rebutting the presumption that nexus is established through click-through agreements.

  • Kolosky, Bob
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Insight Article

Business gains, audit pains

As businesses scale to meet market demands, sales tax compliance risks come into play. Protect your business against transaction tax risk.











Insight Article

Sales tax implications of drop shipping

Get answers to frequently asked questions about the drop shipment sales tax triangle: retailer, drop shipper, and wholesaler or manufacturer.



Tax Alert

Vermont continues the assault on Quill

Vermont adopts economic nexus standard for sales and use taxes; Colorado-style reporting requirements for other remote sellers.

  • Bell-Jacobs, Mo
  • |


Insight Article

The emergence of factor presence nexus standards

Several states have replaced traditional nexus standards with factor presence nexus standards to trigger taxes based upon gross receipts and income.

  • Williams, Mike
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Tax Alert

New York City income tax reforms enacted

New York amends New York City’s general corporate tax structure to bring it into partial conformity with New York’s 2014 state-level reforms.

  • Kwiatek, Harlan
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RSM Services

Nexus

Nexus is one of the core issues of multistate taxation, and is the subject of substantial legislation, regulatory action, and litigation.




Tax Alert

South Dakota takes aim at Quill

The South Dakota Supreme Court rejects a law directly challenging Quill v. North Dakota’s physical presence nexus standard.

  • Kirkell, Brian
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Tax Alert

Ohio enacts biennial budget bill

Ohio enacts budget bill, providing individual income tax cuts but implementing click-through nexus for sales tax purposes.

  • Schneider, Brian
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