[{"articleAbstract":"The MTC approved a revision to its “Statement of Information Concerning Practices of the Multistate Tax Commission and Supporting States Under Public Law 86-272,” which added a section on activities conducted over the internet.","articleByline":"By Karen Currie, J.D., Dallas; Kara White, CPA, Dallas; and Rebecca Bertothy, J.D., Washington, D.C.","articleTitle":"A review of Multistate Tax Commission’s statement on how P.L. 86-272 applies to internet sales","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2022/jan/review-multistate-tax-commission-statement-pl-86-272-internet-sales"},"sortDate":"2022-01-01T05:00:00.000-05:00"},{"articleAbstract":"To be deductible at the entity level, payments by passthrough entities of state and local taxes should be made in the tax year of the liability, but state-specific elections may complicate that timing, tax advocates advise.","articleByline":"By Paul Bonner","articleTitle":"SALT payments before year end a priority for passthroughs","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/news/2021/dec/salt-payments-before-year-end-priority-passthroughs"},"sortDate":"2021-12-20T12:26:00.000-05:00"},{"articleAbstract":"The COVID-19 pandemic is forcing businesses to reevaluate tax obligations as the proliferation of remote working raises a broad array of state and local tax issues, including nexus, apportionment, compliance, and financial statement reporting.","articleByline":"By Drew VandenBrul, CPA, Jennifer W. Karpchuk, J.D.","articleTitle":"Remote work creates a spectrum of state and local tax issues","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2021/dec/remote-work-state-local-tax-issues"},"sortDate":"2021-12-01T05:00:00.000-05:00"}]