Ideas & Insights

Services performed in Detroit for clients located outside the city should be sourced to Detroit for purposes of the city’s income tax.

The elective tax is intended as a state and local tax deduction limitation workaround, joining six other states with similar provisions.

When determining whether an S corp distribution is a dividend, Arkansas taxpayers must use state-specific AAA rather than federal AAA.

Taxpayer-friendly measures provide interest waivers, extension of limitations periods and assistance to impacted businesses.

The COVID-19 pandemic may relieve recipients of tax incentives from the recapture provisions under the Nebraska Advantage Act.

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

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.

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

CARES Act provides general increase to the limitation amount (i.e., the maximum allowable deduction) and special rule for partnerships

Federal income tax filing and payment relief extension to July 15, 2020 may not apply to all state income tax filings.

Limited sales and use tax filing and payment relief has been included in some of the state and local COVID-19 response guidance.

Congress passes the Families First Coronavirus Response Act that mandates paid leave for employees impacted by COVID-19.

Department issued compliance alert explains the sales and use tax collection responsibilities for marketplace facilitators and sellers.

Online software products allowing remote access to a host computer as well as screen sharing capabilities were taxable.

Six weeks after enacting significant tax changes, the Utah legislature and governor repealed the entire tax reform package.

Corporate income tax regulations provide procedures for pass-through entities to elect to be taxed as C corporations.

New Jersey becomes the sixth state to adopt an entity-level tax establishing a workaround to the federal SALT deduction limitation.

Massachusetts Department of Revenue issues final guidance on application of section 163(j) Interest Expense Limitation.

Final regulations on new sales and use tax registration and collection requirements address remote retailers and marketplace facilitators.