Ideas & Insights

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

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

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

New law aims to protect New Hampshire businesses from sales and use tax compliance obligations due to economic sales tax nexus.

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

Ohio budget bill makes a number of changes to Ohio’s tax code expecting to result in millions in tax cuts; sales tax nexus addressed.

Hawaii becomes the first state to adopt a $100,000 sales or 200 transaction threshold applicable to the state’s income tax.

California amends the effective date for district remote seller nexus requirements; offers penalty relief for certain marketplace sellers.

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

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

The 2019 legislature passed several tax changes, issued marketplace facilitator rules and provided additional credits and incentives.

High court allows Minnesota Supreme Court decision finding so-called “grantor-domicile” rule unconstitutional to stand.

Learn more about the recent South Dakota v. Wayfair, Inc. U.S. Supreme Court decision and how it could affect private clubs.

New York enacts legislation exempting 95% of GILTI and increases the sales component of the economic sales tax nexus threshold.

Highly-anticipated trust taxation case considers whether a state can tax a trust based on the residency of a beneficiary.

New threshold replaces previous guidance adopting lower sales and transaction thresholds; legislation adopts marketplace provider nexus.

Justices express concern over North Carolina’s tax on the undistributed trust income earned for the benefit of a resident.

Tax bill reduces nexus thresholds and amends provisions of the business and occupation tax; addresses remote sales tax collection.

Legislation enacts Wayfair-styled economic sales tax nexus thresholds and marketplace facilitator provisions, effective July 1, 2019.

Legislation would have addressed various tax reform provisions, conformity, and remote seller sales tax nexus.