Ideas & Insights

The new pass-through entity level tax may benefit some individuals subject to the $10,000 SALT deduction limitation.

Marketplace facilitators liable for sales tax collection; budget compromises avoid certain proposed tax increases on businesses.

Minnesota’s long-awaited conformity bill presents new challenges for individual and corporate taxpayers; remote seller provisions modified.

Missouri delays implementation of IBM decision to allow time to address the extent of the sales and use tax manufacturing exemption.

The budget increases personal and corporate tax rates, makes tax exemption and credit changes and revises the unclaimed property law.

Revenue raisers will impact individuals and pass-through entities; many are retroactive to the beginning of 2017.

Department of Revenue Services provides guidance on recent legislative apportionment changes to the state business tax and income tax.

Budget proposals include reducing the business income tax rate, increasing personal exemption rates and broadening the sales tax base.

Pennsylvania Department of Revenue removes letter ruling on the taxability of previously nontaxable software support services.

Department provides guidance to taxpayers affected by LaBelle Management decision, gives retroactive effect for all open tax years.

Pennsylvania Supreme Court to hear oral arguments in net loss carryforward limitation case, requests parties to consider Mount Airy decision.

Illinois department adopts guidelines for rebutting the presumption that nexus is established through click-through agreements.

Michigan enacts amendments ending flow-through entity withholding for tax years beginning on or after July 1, 2016.

District of Columbia adopts second round of emergency legislation necessary to preserve 2016 reduced franchise tax rate.

Texas comptroller proposes retroactive rule amendments to narrow the application of the reduced retailer/wholesaler franchise tax rate.

Arizona Gov. Doug Ducey completes action on all legislation passed this session, including a number of tax bills.

Colorado department responds to taxpayer’s request in determining LLC filing responsibilities.

New York advises seller that the sale of a tablet-based product that remotely accesses software is taxable as a sale of canned software.

Alabama court rules photography services are not subject to sales tax because the transfer of the photographs was incidental to the service.

Supreme Court of Ohio rules the state lacks jurisdiction to tax a nonresident individual on income from the sale of a pass-through interest.