The permanent injunction that a federal district court issued enjoining Colorado from enforcing its Amazon law requiring remote sellers to report sales in the state has been dismissed by an appeals court.
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State & Local Tax (SALT)
Sales Tax Incentives Available for Manufacturing and Energy Companies in Numerous States
Many states offer sales tax exemptions to companies that manufacture or are involved in the production or processing of oil and gas.
New York Court of Appeals Upholds “Amazon” Law
New York’s highest court has confirmed that New York residents have to pay sales tax on internet sales where the vendor’s only contact with the state is through in-state affiliates.
Taxation of the Cloud Still Hazy
This column updates readers on some recent state guidance on cloud service offerings and highlights a few examples of the trends appearing at the state level.
“Doing Business” in California: Substantial Economic Presence Nexus and the “Throwback” Rule
Technical advice raises a number of interesting issues related to California’s new definition of “doing business” and its impact on taxpayers engaging in foreign commerce.
Illinois Apportionment of Service Income and Unitary Partnerships
Effective for tax years ending on or after Dec. 31, 2008, Illinois enacted a form of market sourcing for sales of services. As part of this change, Illinois excludes a taxpayer’s sales of services from the sales factor when the taxpayer is not subject to tax in the state where the services are received.
Alternative Apportionment: Fairness Is Not the Only Factor
Alternative apportionment provides taxpayers and tax administrators with a means to obtain ad hoc relief when the application of a state’s standard apportionment formula fails to reflect a taxpayer’s business activities in the state.
Software License Held to Be Intangible Property Right
The California Court of Appeals held that royalties that the taxpayer earned for the licensing of the right to replicate and install its software to computer manufacturers were from licenses of intangible property for purposes of the corporate franchise tax.
Trends in Sales and Use Tax for Remote Sellers
Click-through or affiliate nexus legislation has become a popular way for states to require certain remote sellers (i.e., internet vendors) to collect sales or use tax on their sales to in-state residents.
South Carolina Taxpayer Information Stolen
South Carolina is providing affected taxpayers a year of credit monitoring after a hacker stole information including 3.8 million Social Security numbers and 387,000 credit and debit card numbers from its computer systems.
State Law Property Classifications Do Not Control “Like Kind” Determination
The IRS ruled that state law property classification does not control whether exchanged properties are considered of “like kind” for purposes of Sec. 1031.
New York State Metropolitan Transportation Authority Tax Declared Unconstitutional
In a case of first impression, the New York Supreme Court ruled that New York’s metropolitan commuter transportation mobility tax “was unconstitutionally passed by the New York State Legislature.”
The Mobile Workforce Bill: Addressing “Road Warrior” Compliance
The Mobile Workforce State Income Tax Simplification Act is a congressional effort to set uniform standards on the states’ taxation of nonresident employee income and employer withholding on such income.
Proposed Amendments to Article IV of the Multistate Tax Compact
The Multistate Tax Commission is considering significant changes to the rules that govern how multistate businesses are taxed.
S.C. Taxpayers’ Social Security Numbers, Credit Cards Hacked
The South Carolina Department of Revenue is providing affected taxpayers a year of credit monitoring after a hacker stole information including 3.6 million Social Security numbers and 387,000 credit and debit card numbers from its computer systems.
Apportionment Using Market-Based Sourcing Rules: A State-by-State Review
This article discusses issues in applying market-based sourcing rules and looks at how those rules work in the states that have adopted them.
New Yorkers Should Act Now to File Protective Refund Claims for MTA Tax
Time is running out for taxpayers who paid New York’s metropolitan commuter transportation mobility tax when it was first imposed in 2009 to file protective refund claims in the wake of the tax’s being declared unconstitutional.
Alternative Apportionment: Tough for the Taxpayer, (Too) Easy for the States
Alternative apportionment provisions aim to provide limited relief through the possibility of “opting out” of the standard apportionment formulas when their application would produce particularly inequitable results.
A Practical Approach to Sales Taxes in the Cloud
An approach to analyzing the sales and use tax implications of a purchase on the cloud.
Successor Liability for State Income and Franchise Taxes
A small but important group of states that provide a statutory basis for imposing on a purchaser of assets liability for income taxes owed by the seller.
TAX PRACTICE MANAGEMENT
2025 tax software survey
AICPA members in tax practice assess how their return preparation software performed during tax season and offer insights into their procedures.
