Personal income tax: The other-state tax credit

This item focuses on how states classify certain business taxes for these other-state tax credit purposes, using recent California developments to illustrate how states may analyze this issue.

Cryptoasset issues in state and local taxation

This item highlights a few issues taxpayers should consider in income taxation, sales taxation, and unclaimed property/escheat reporting.

States’ reactions to MTC’s application of P.L. 86-272 to internet sales

The Multistate Tax Commission’s recent revision of its interpretation of P.L. 86-272 and corresponding state positions require remote sellers to reexamine their income tax nexus.

Senate Finance airs post-Wayfair sales tax burdens

Small business owners describe scrambling to comply with varying sales tax compliance rules across a welter of jurisdictions.

A review of Multistate Tax Commission’s statement on how P.L. 86-272 applies to internet sales

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.

2021 subject and author indexes

This index lists items included in the print issues of The Tax Adviser published from January through December 2021.

Remote work creates a spectrum of state and local tax issues

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.

The state of economic nexus

Wayfair's reverberating effects have resulted in a complex web of state tax rules that create dangerous pitfalls for the unwary.

Three years after Wayfair: Future impact and lingering issues

State efforts to streamline sales and use tax reporting could significantly reduce burdens imposed on small businesses in a post-Wayfair environment. — and also result in better compliance and increased revenue.

New Illinois and Chicago tax rules pose challenges

With new nexus rules, many retailers and other businesses are now facing an array of Illinois tax collection scenarios that may challenge their existing tax compliance systems.

New Mexico’s gross receipts tax: Round 2 of changes

This item discusses major changes in New Mexico's corporate income tax and gross receipts tax regime.

In Texas, the rules of the game have changed for sourcing of receipts

As amended, Administrative Rule Section 3.591, Margin: Apportionment, significantly revises the rules for sourcing receipts to Texas, and almost all taxpayers, particularly those engaged in service industries, will be affected by the changes.

Lessons learned: Incorporating data analytics in tax curricula

Academic research and case studies provide ideas for integrating practical data analytics projects into tax courses.

California issues emergency regulation to clarify Marketplace Facilitator Act

The regulations provide examples to help taxpayers determine when a seller or facilitator becomes either a “marketplace facilitator” or “retailer” for California sales and use tax purposes and when a taxpayer establishes a tax registration and filing responsibility in California based on its sales activity.

Why are indirect taxes hot for e-commerce businesses?

This article discusses the status of indirect taxes for e-commerce businesses, the expected changes to the EU VAT and U.S. state and local sales tax, and the difficulties for businesses selling goods to consumers online.

Diagnosing the SALT effects of COVID-19: Part 2

Practitioners and taxpayers see uneven guidance on policies and issues resulting from the coronavirus pandemic and face a shifting tax landscape for all types of taxes as state and local governments look to repair badly damaged public finances.

Assessing Wayfair’s impact on business and professional service providers

States have been showing a trend toward taxing an increasing number of services.

Recent nonstatutory state reactions to Wayfair

Several states have begun extending the economic nexus standard approved in Wayfair beyond sales tax, adopting economic nexus provisions for corporate income taxes.

2019 subject and author indexes

This index lists items included in the print issues of The Tax Adviser published from January through December 2019.

Practical implications of the Wayfair decision

Businesses can follow this six-step analysis to make sure they cover their bases in complying with new remote-seller sales-and-use-tax responsibilities.