United States

The Tax Exchange - August 2017

Avoid technicalities to meet administrative protest filing deadlines

Avoid technicalities to meet administrative protest filing deadlines

The most common mistake resulting in a state tax protest denial is submitting the filing outside the statutory deadline. Whether it is 15, 30, 45 or 90 days, depending on the state, a number of factors can impact a timely filing.

  • August 30, 2017
Ohio CAT situsing: avoiding the hot tin roof with recent guidance

Ohio CAT situsing: avoiding the hot tin roof with recent guidance

Recently, the Ohio Board of Tax Appeals issued a decision addressing the situsing of sales under the state’s Commercial Activity Tax (CAT). In Greenscapes Home and Garden Products, Inc. v. Testa, the board found that an “ultimate destination” test is the key inquiry in determining whether sales of tangible personal property should be sitused to the state.

  • August 07, 2017
Key differences between redemption and sale of partnership interests

Key differences between redemption and sale of partnership interests

There are substantial tax differences between a redemption (a partner is redeemed out by the partnership) and a sale of a partnership interest.

  • August 03, 2017

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