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.”
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State & Local Tax (SALT)
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.
Supreme Court Rules in Local Tax Refund Refusal Case
The Supreme Court decided only one significant state tax case in its recently ended term, a decision that is important for tax policy reasons, for taxpayers, and for state and local governments.
State Taxation of Trusts: Credit for Taxes Paid to Other States
The state income taxation of trusts and estates has become an increasingly complicated and challenging task for trustees and their tax advisers.
Federal Law Preempts Alabama Statute Denying Tax Deduction for Illegal Alien Employees
The Eleventh Circuit held that an Alabama law that disallowed an employer a state tax deduction for wages and compensation paid to an alien unauthorized to work in the United States was preempted by federal immigration law.
Corporation Cannot Deduct California Business Privilege Tax in Year Paid
An accrual-basis taxpayer could not deduct the California business privilege tax in the year it was paid, even though California treated the tax as being incurred in that year.
Federal Income Tax Treatment of Certain Transferable State Tax Credits
The emergence of online marketplaces and auction houses has provided a single point of contact for both sellers and buyers, making sales and purchases of transferable state tax credits more common.
Combined Reporting Creates Compliance Challenges
An increasing number of states have enacted or proposed combined reporting requirements for related entities involved in a unitary business, creating increased compliance burdens for taxpayers and administrative challenges for state tax agencies.
Sales Tax Audit Best Practices
This article discusses common issues in state sales tax audits and gives tips and best practices for each part of an audit life cycle.
Illinois “Click-Through Nexus” Law Held Unconstitutional
The Circuit Court for Cook County in Illinois declared Illinois’s “click-through nexus” law unconstitutional.
Refusal to Refund Sewer Assessments Is Not Equal Protection Violation, Supreme Court Holds
The Supreme Court held that Indianapolis’s refusal to refund sewer assessments paid in a lump sum by residents to fund a sewer project did not violate the Equal Protection Clause of the U.S. Constitution.
Multistate Partnerships: To Withhold, or Not to Withhold?
The varying rules for withholding can create a compliance nightmare for multistate partnerships with a large number of partners.
Colorado Notice and Reporting Requirements Declared Unconstitutional
A district court held that a law, which imposed notice and reporting requirements on retailers that do not collect and remit sales tax on sales to Colorado customers, was unconstitutional because it violated the Commerce Clause.
PRACTICE MANAGEMENT
2026 tax software survey
CPAs rate their return preparation software’s performance during this year’s tax season.
