[{"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"},{"articleAbstract":"This item discusses FASB Contingencies standards in the context of potential loss contingencies related to sales and use taxes.","articleByline":"By Scott McCrillis, J.D., LL.M., and Ankita Bajaj, J.D., Plano, Texas","articleTitle":"Sales and use taxes: Loss contingencies","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2021/oct/sales-use-taxes-loss-contingencies"},"sortDate":"2021-10-01T05:00:00.000-04:00"},{"articleAbstract":"Wayfair\u0027s reverberating effects have resulted in a complex web of state tax rules that create dangerous pitfalls for the unwary.","articleByline":"By Donna Scaffidi, CPA, Milwaukee; Chuck Lukens, CPA, Philadelphia; and Jennifer Whatley, Philadelphia","articleTitle":"The state of economic nexus","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2021/oct/state-economic-nexus"},"sortDate":"2021-10-01T05:00:00.000-04:00"}]