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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

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

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

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.




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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Insight Article

Multiple points of use and the cloud

Understand the risks of multiple taxation related to sales tax on digital goods and services and learn steps you can take to avoid overpayment.

  • Kirkell, Brian
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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.



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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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.