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
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State & Local Tax (SALT)
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.
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.
