United States
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.
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.
The best part of giveaways is that they are free to the fans – no increased ticket price, and more importantly, no sales tax! But does that mean ...
In response to the devastation from Hurricane Harvey, the IRS, Texas and other states have provided guidance on extended filing deadlines. Texas ...
Recently, the Ohio Board of Tax Appeals issued a decision addressing the situsing of sales under the state’s Commercial Activity Tax (CAT). In ...
Missouri delays implementation of IBM decision to allow time to address the extent of the sales and use tax manufacturing exemption.
Analyzing recent FTB guidance on determining whether a taxpayer can take a credit or deduction for taxes “paid” to another state.
The budget increases personal and corporate tax rates, makes tax exemption and credit changes and revises the unclaimed property law.
The State of Washington has provided statutory and regulatory guidance on the application of the B&O tax to import activity.
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.
Decision clears the path for 1.5 cents-per-ounce tax on the distribution of sweetened beverages effective Jan. 1, 2017.
Modifies various realty transfer tax provisions in order to close perceived loopholes regarding real estate holding company transactions.
Pennsylvania Supreme Court to hear oral arguments in net loss carryforward limitation case, requests parties to consider Mount Airy decision.