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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

Texas Supreme Court issues Hallmark ruling

Texas Supreme Court rules overall net losses cannot be used to offset other receipts for apportionment factor computation purposes.

  • Williams, Mike
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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.




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

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

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

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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Insight Article

Connecticut use tax penalties

Connecticut classifies use tax noncompliance as a felony, creating potential for serious repercussions for taxpayers and tax preparers alike.

  • Kirkell, Brian
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