Ideas & Insights

After years of litigation, a state appellate court again declared Pennsylvania’s flat dollar cap for net loss carryover unconstitutional.

Retailers should assess gift card procedures including an annual review of reporting, sales tax, unclaimed property and more.

Ohio backtracks on eliminating business income deduction for certain taxpayers after concerns over enforcement and application surface.

New law for sourcing sales of services and intangibles effective with tax years beginning on or after Jan. 1, 2020.

North Carolina joins more than 30 states adopting a marketplace facilitator nexus provision effective Feb. 1, 2020.

The Massachusetts Department of Revenue establishes a $500,000 threshold for state corporate excise tax nexus.

Join us for a discussion of 2019 state tax legislative developments and their implications on middle market businesses.

Understand the critical legislative updates and changes from 2019 affecting state and local tax planning and compliance.

As of Jan. 1, 2019, foreign non-resident taxpayers conducting business in Quebec are required to register for the Quebec Sales Tax.

A business guide to tax considerations for 2019 to help make informed decisions after the Tax Cuts and Jobs Act.

Market-based sourcing effective for periods ending on or after Dec. 31, 2021, for the Business Enterprise Tax and the Business Profits Tax.

Minnesota tax-exempt organizations may find some relief knowing that the state does not conform with two major federal changes.

The increasing trend of gross receipts taxes in West Coast states and cities, including recent enactments and enhancements.

Pennsylvania Department of Revenue issues guidance that administratively implements economic nexus for corporate net income tax.

Wisconsin published final regulations on corporate income tax nexus. The new regulations establish 15 day activity threshold.

State enacts “ABC test” for determining when employees are considered independent contractors; prior test still used for some industries.

This webcast will focus on examining the effect of tax reform on pass-throughs at international, state and local levels.

Arizona Supreme Court finds online travel companies must collect tax on service fees and mark-ups paid to book hotel rooms.

Recent activity among state and local gross receipts taxes may signify that a historic approach to taxation is ready to be a new trend.

Department of Revenue Services releases guidance addressing increased sales and use tax rate for certain digital goods and services.