Strategic planning and proactive compliance are key to fulfilling these often complex filing requirements across multiple jurisdictions.
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State & Local Tax (SALT)
Retroactive state tax legislation and interpretations: Ohio update
Questions remain after a retroactive law causing Ohio business income on the sale of an equity interest was challenged in court.
Retail delivery fees generate some bumps in the road
These new fees that Colorado and Minnesota have implemented (and other states are considering) raise a number of issues that taxpayers must address.
What is a platform? The state and local tax answer
Applicability of sales and use taxes on digital products may in some cases hinge on the elusive definition of a computer “platform.”
AICPA proposes changes to Senate bill that would help most US businesses
Passthrough entities would lose ground compared with corporations under tax language in the Senate Finance Committee bill, the AICPA said in a letter to legislative finance leaders.
Tax provisions of Senate Finance’s version of the budget bill
The 549-page text calls for making many provisions of the Tax Cuts and Jobs Act permanent. The committee says that the SALT cap amount is “the subject of continuing negotiations.”
53 CPA societies back AICPA in PTET SALT deduction effort
A letter from the AICPA and CPA societies in 53 states and jurisdictions criticizes the provision in the House version of the budget bill that would eliminate the state and local tax deduction for certain passthrough entities.
‘Looking through’ income tax apportionment for service providers
Market-based sourcing may require a lookthrough approach for apportionment.
House passes budget reconciliation bill with changes to tax provisions
Early Thursday morning, the House of Representatives passed the One Big Beautiful Bill Act by one vote. The bill had been amended by the Rules Committee, and it now goes to the Senate for consideration.
Uniform nonresident state income tax, withholding rules get AICPA support
A Senate bill would bar states from imposing tax and withholding on out-of-state workers who work for no more than 30 days within its borders. An AICPA letter described the bill as “critically important.”
Loper Bright and the future of deference to state tax authorities
States that adopted some version of the 1984 Chevron judicial deference standard may see their tax regulations challenged in ways similar to the new federal rule under the 2024 Supreme Court decision.
States continue to tweak NOL provisions
Treatment of net operating losses for state income tax often differs significantly from federal tax law.
Changing domicile from a high-tax state to a low-tax state
To reap the benefits of a move from a hightax state to a low-tax state, taxpayers must be able to prove that they have established domicile in the low-tax state. This article discusses the requirements to establish a new place of domicile, the factors states generally look at in evaluating a reported change in domicile, and potential triggers for state audits of domicile changes.
California Supreme Court lets stand sales tax on the full price of cellphones bundled with a service plan
The Supreme Court of California recently denied an appeal in Bekkerman v. California Dep’t of Tax and Fee Administration.
State voluntary disclosure programs: A practice guide
An agreement under a state’s program enables taxpayers to rectify past noncompliance, often with a limited lookback period and waiving penalties.
State considerations for BBA exams and adjustments
States vary in their treatment of partnership adjustments made under the centralized partnership audit regime instituted by the Bipartisan Budget Act of 2015.
Recent developments in states’ PTETs
This column offers updates and resources regarding the passthrough entity taxes that have been implemented in three dozen states.
Wealth migration and change of domicile
Taxpayers joining an exodus from higher-taxed states should understand the challenges of reestablishing their tax residency.
Understanding state tax conformity
Recent federal tax law changes can affect each U.S. state’s taxpayers differently, depending partly on the state’s method of conformity to the Internal Revenue Code.
Is Illinois’s sales tax playing field really level?
A lawsuit alleges that Illinois’s effort after Wayfair to make its sales tax regime fairer for in-state retailers unconstitutionally discriminates against remote retailers.
employee benefits & pensions
Profits interests: The most tax-efficient equity grant to employees
By granting them a profits interest, entities taxed as partnerships can reward employees with equity. Mistakes, however, could cause challenges from taxing authorities.
