State & Local Tax

Sales and Use Tax Audit Sampling

Depending on how a state's audit sample is designed and weighted, large sales and use tax audit assessments may be in error due to the sampling methodology itself.

Appeals Court Upholds Colorado Use Tax Reporting Law

The Tenth Circuit held that Colorado’s sales and use tax notice and reporting law, designed to force noncollecting out-of-state retailers to report sales to Colorado customers and the state, does not violate the dormant Commerce Clause.

Newsletter Articles

PRACTICE MANAGEMENT

Tax software survey

Our annual survey offers a look at how CPAs judged their tax preparation software in a wide range of types of practices.

NEWS

Congress enacts tax reform

Here are many of the most important provisions in the new law that affect both individual taxpayers and businesses. All changes were effective Jan. 1, 2018, except as noted.