State and Local Tax
Thousands of jurisdictions, one place for answers
RSM’s dedicated state and local tax (SALT) professionals collaborate across specialties and regions to provide you with a local touch, backed by the support of a national firm. Our approach starts with understanding your business – your operations, challenges and plans for the future – then developing a holistic SALT planning and compliance program to help you meet your goals and control your expenses. Our specialty practices are:
- Sales and Use Tax
- Income and Franchise Tax
- Multistate Credits and Incentives
- Property Tax
- Payroll and Employment Tax
- Unclaimed Property
In addition to services provided by these practice groups, we also offer general SALT services, such as state tax analysis and resolution (nexus) and SALT controversy.
Pennsylvania enacts budget bill providing new sales tax on digital goods, tax amnesty program and return due date changes, among others.
North Carolina governor signed the state budget that included several changes to the state tax code.
Ohio enacts legislation exempting digital advertising services after release of department guidance interpreting those services as taxable.
Massachusetts Supreme Judicial Court holds that a trustee-bank is subject to the fiduciary income tax as an inhabitant of the Commonwealth.
South Carolina discusses NOL utilization following ownership change including section 382 conformity and built-in gains and losses.
South Carolina DOR finds that streaming television, movies and music are subject to sales and use tax as communication services.
The Tennessee DOR concludes data center services and various software transactions among affiliates exempt from sales and use tax.
The Michigan Department of Treasury issues guidance paving the way for sales and use tax refund claims for SaaS and cloud-based purchases.
Minnesota Supreme Court holds the enactment of the MTC did not create a contract prohibiting the state from partially repealing the law.
Federal District Court finds that Delaware’s unclaimed property methodology and audit techniques violate substantial due process.
Michigan Supreme Court declines to hear appeal finding the state’s retroactive repeal of the Multistate Tax Compact constitutional.
Minnesota Tax Court rules taxpayer may include income and apportionment factors of foreign disregarded entity in its return.
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