Ideas & Insights

The OECD’s guidance illustrates how the pandemic may impact arm’s length results, including lower profits and even losses.

Favorable classification available for retailers selling private label products and consumer products companies using contract manufacturing

Budget bills address pass-through entity tax, sales tax base and nexus changes, tax credits and reporting obligations.

As filing dates come closer and state legislative responses stall, more states are providing guidance on conformity to section 965.

Analyzing recent FTB guidance on determining whether a taxpayer can take a credit or deduction for taxes “paid” to another state.

The State of Washington has provided statutory and regulatory guidance on the application of the B&O tax to import activity.

Proper diligence when it comes to the state application of net operating losses can help maximize tax benefits and minimize errors.

Lease tax ruling imposed on rental companies renting outside of Chicago violates the home rule provision of the Illinois Constitution.

Software sold with both customized and canned components was determined to be completely exempt from the sales and use tax.

Minnesota Tax Court rules taxpayer may include income and apportionment factors of foreign disregarded entity in its return.

Arizona department reevaluates LR13-006, finding cloud storage services are subject to the transaction privilege tax

FTB advises individuals that they are not allowed a credit against individual tax for Revised Texas Franchise Tax paid.

Economic nexus provisions target financial institutions, vary by state and can trigger income or franchise tax filing responsibilities/

Michigan Supreme Court IBM decision sets precedent that may allow certain taxpayers to claim full refunds of the modified gross receipts tax.

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

Managing thousands of products in multiple taxing jurisdictions is complex. Is your retail business committing one of these six common sales tax ...

Get answers to frequently asked questions about the drop shipment sales tax triangle: retailer, drop shipper, and wholesaler or manufacturer.

Every company makes purchases, so every company has sales and use tax decisions. Many misjudge their sales tax obligations in these 3 areas.

The sales and use tax rules on cloud computing and digital goods are foggy at best. Four key steps can help you better see the road ahead.

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