Ideas & Insights

New Hampshire files challenge over Massachusetts regulation taxing telecommuting nonresidents with U.S. Supreme Court.

Taxpayers that properly secured a first extension may file a request for a second extension on or before Aug. 17, 2020.

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.

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

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

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

Beginning in 2020, some individual taxpayers working remotely in Illinois will have a 30-day safe harbor from the state income tax.

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.

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

Provides for tax amnesty program, eliminates low income tax brackets, and makes changes to a number of state taxes.

General Assembly establishes two new agencies to replace Board of Equalization’s tax appeals and tax administration functions.