The regulations provide examples to help taxpayers determine when a seller or facilitator becomes either a “marketplace facilitator” or “retailer” for California sales and use tax purposes and when a taxpayer establishes a tax registration and filing responsibility in California based on its sales activity.
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State & Local Tax (SALT)
Several states provide one-month filing relief for corporate deadlines
With the Oct. 15 corporate tax filing deadline looming and the global pandemic still affecting taxpayers and practitioners, several states have provided one-month filing relief for their corporate Oct. 15 deadlines.
‘Bounty hunting’ for tax violators: Qui tam claims
Many states have adopted their own false claims acts.
Diagnosing the SALT effects of COVID-19: Part 2
Practitioners and taxpayers see uneven guidance on policies and issues resulting from the coronavirus pandemic and face a shifting tax landscape for all types of taxes as state and local
governments look to repair badly damaged public finances.
Why are indirect taxes hot for e-commerce businesses?
This article discusses the status of indirect taxes for e-commerce businesses, the expected changes to the EU VAT and U.S. state and local sales tax, and the difficulties for businesses selling goods to consumers online.
COVID-19’s impact on withholding, unemployment insurance, and nexus
COVID-19 has added to employers’ compliance requirements.
State implications of Sec. 163(j) under TCJA and CARES Act
States’ approaches to TCJA and CARES Act conformity will be driven by budget estimates and whether they can follow the reduction to the federal taxable income base while still balancing their budgets.
Diagnosing the SALT effects of COVID-19: Part 1
The coronavirus pandemic raises several key state tax issues.
Final regs. issued on payments to charitable organizations
The IRS issued additional final regulations on payments made to charitable organizations in lieu of state and local tax credits.
State and local considerations in using an F reorganization to facilitate an acquisition
Foresight of the potential state tax implications of an F reorganization will allow a seller to evaluate the lesser-known hazards.
State considerations of Sec. 163(j) carryforwards
The TCJA’s interest expense deduction limitation
rules in amended Sec. 163(j) create significant challenges and uncertainty for taxpayers at the state level.
State considerations when amending BBA partnership returns
This discussion provides a review of the federal filing requirements for amending partnership returns and focuses on three states that have taken varying approaches to address the corresponding state effects of the BBA.
Quirks spurred by COVID-19 tax relief
This article discusses some procedural and administrative quirks that have emerged with the new tax legislative, regulatory, and procedural guidance related to COVID-19.
Sales tax conflicts where two states tax the same transaction
New York’s and New Jersey’s different interpretations of situs could result in double taxation.
State entity-level income tax elections for passthrough entities after federal tax reform
Federal tax reform has caused additional states to consider passthrough-entity-level taxes.
Individual election to be taxed at corporate rates
Until now, shareholders had rarely invoked the Sec. 962 election to be taxed at corporate rates, and, as a result, most states have provided no specific guidance on how to treat a Sec. 962 election for state income tax purposes.
Assessing Wayfair’s impact on business and professional service providers
States have been showing a trend toward taxing
an increasing number of services.
Oregon corporate activity tax: A new taxing regime
This discussion explores a few considerations for taxpayers potentially subject to Oregon’s CAT.
IRS proposes more regulations on payments in lieu of charitable deductions
The IRS issued additional rules on the treatment of deductions for charitable contributions in lieu of state and local taxes, an area in which it has already issued final regulations and other guidance.
Why states should adopt the MTC model for federal partnership audits
To promote nationwide consistency, the AICPA encourages states’ adoption of the MTC model statute that conforms to the new federal partnership audit regime.
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.
