Advertisement
Topics

Sourcing Service Receipts

Co-Author: Deborah Rood, CPA, MST Past items in TTA have discussed state taxation of service providers. However, with the advent of telecommuting and the explosion of electronic commerce, “sourcing” a taxpayer’s receipts to a particular state has become much more challenging. While the terms “duty days” and “games played” have

Acquiring Property? Remember Sales Tax Due Diligence

Co-Editors: Michael Metz, CPA; Nick Gruidl, CPA, MBT As the mergers and acquisitions market continues to heat up, so should the scrutiny of sales tax in the due diligence review. Unlike income tax, sales tax is transaction-based and applies to sales, regardless of whether the company is in a profit

Current Corporate Income Tax Developments (Part II)

This two-part article discusses myriad recent state tax activities in the corporate income tax area. Part II addresses apportionment, unitary groups/filing methods, administration and other significant issues.