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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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Tax Alert

New Hampshire enacts business tax bills

New Hampshire bills repeal the ‘phantom tax,’ conform to the Code, and increase the capital expenditures depreciation deduction.

  • Cruz, Steven
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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
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Tax Alert

Vermont Supreme Court issues unitary ruling

Vermont Supreme Court issues its first decision on combined unitary reporting since Vermont adopted combined reporting in 2006.

  • Brisbois, Girard
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Tax Alert

North Carolina enacts budget bill

North Carolina enacts important corporate income and franchise tax, individual income tax and sales tax changes.

  • Ridenour, Craig
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Tax Alert

Kansas enacts various tax changes

Kansas enacts legislation intended to close budget gap with various tax increases and the establishment of a tax amnesty program.

  • Baltimore, Chris
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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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Tax Alert

Maryland updates Wynne FAQ

The Maryland Comptroller’s office updates its FAQ covering Wynne-related refund claims.

  • Kirkell, Brian
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Tax Alert

Florida enacts sales tax relief bill

Florida legislation provides communications and satellite services tax relief, expands sales tax exemptions and creates a sales tax holiday.

  • Elder, Dave
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Tax Alert

US Supreme Court issues Wynne ruling

The U.S. Supreme Court has ruled that the Commerce Clause requires a state to provide residents a credit for taxes paid to other states.

  • Kirkell, Brian
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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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Tax Alert

Nevada introduces gross revenue tax

Nevada introduces proposed legislation to replace state’s fixed business license fee with quarterly graduated gross revenue tax.

  • Barash, James
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Tax Alert

U.S. Supreme Court issues CSX ruling

Court of appeals asked to consider whether differences in sales and use tax treatment of railroads and their direct competitors are justified.

  • Kirkell, Brian
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Tax Alert

San Francisco gross receipts tax phasing in

San Francisco to fully phase out payroll tax by 2018. Final first year payment of gross receipts tax under Proposition E is due March 2, 2015.

  • Kirkell, Brian
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Tax Alert

Illinois DOR issues withholding tax reminder

Illinois DOR reminds employers of changes to state’s payroll withholding requirements and provides guidance regarding Saturday due date.

  • Manus, Eric
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Tax Alert

Ohio passes year-end tax legislation

As 2014 drew to a close, Governor Kasich signed several pieces of legislation into law, impacting a wide variety of Ohio taxes.

  • Schneider, Brian
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