Ideas & Insights

New or broader sales taxes or gross receipts taxes on digital goods and services may provide states much needed revenue.

Emergency regulations and technical guidance provide clarifications for telecommuter withholding and nexus safe harbors.

Many employers are transitioning to virtual internship programs due to the COVID-19 crisis. Understand the state and local tax consequences.

The decision may impact sourcing positions taken by the financial service industry for New York State and New York City tax purposes.

Maintaining static conformity to the IRC, Wisconsin adopts several taxpayer-friendly provisions of the federal CARES Act.

Remote programming employee directly impacted an Arkansas employer's ability to carry out its mission and purpose.

Corporate taxpayers filing a consolidated return have an added layer of rules to navigate when carrying back a net operating loss.

Taxpayers should consider the state and local tax controversy opportunities and considerations created by the COVID-19 pandemic.

Easing some of the industry’s widespread financial pressures from a state and local tax perspective may increase cash flow.

Temporarily increased federal limits on business interest deductions under section 163(j) may impact some state taxpayers.

The bills address the state's IRC conformity as it relates to new federal section 163(j) limitation rules, among other provisions.

Changes to the federal net operating loss rules under the CARES Act create state tax risks and opportunities for many businesses.

Three recent cost of goods sold cases represent the highly nuanced nature of the Texas franchise tax calculation.

State tax cash-flow maximization and risk minimization are available for private equity groups and their portfolio companies.

Cash-flow maximization and support opportunities are available to the fashion and beauty industry reeling from COVID-19.

Employer social security payroll tax payment deferral for taxes incurred from March 27th through Dec. 31, 2020.

Income and sales tax refund reviews may help companies improve cash flow in the short term and provide savings in the long term.

Delaware notices advise companies to either participate in the state’s unclaimed property VDA Program or be subject to an audit.

State tax considerations and opportunities as the pandemic impacts grocer revenues, supply chains and employment.

Employees working remotely due to the COVID-19 pandemic may result in income tax consequences to both the employee and the employer.