The Supreme Court affirmed the Nevada Supreme Court’s holding that Nevada courts had jurisdiction over a California state agency.
State & Local Tax
Some payroll errors occur routinely and are a bigger concern.
This item discusses recent legislative and judicial developments from Tennessee, Vermont, and Michigan.
This item briefly explains the issue of carrying over NOLs after a merger or reorganization as applied in certain states still following the Internal Revenue Code of 1939.
This column includes examples and scenarios from different states that illustrate various sales tax treatment approaches.
This article examines the major provisions in the two bills and highlights their differences.
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.
Congress passed the Trade Facilitation and Trade Enforcement Act of 2015, making permanent the moratorium on states and localities taxing Internet access.
This item discusses how foreign corporations that generate income from intangible assets are affected by the economic nexus rules as well as the water’s-edge rules.
The state of Nevada cannot apply Nevada law to award damages against the California Franchise Tax Board that are greater than it could award against a Nevada state agency in similar circumstances, the U.S. Supreme Court held.
Troy Lewis, chair of the AICPA’s Tax Executive Committee, testified in favor or the Mobile Workforce State Income Tax Simplification Act.
New Jersey’s Sourcing Rule for Gain on Dispositions of Interests in Flowthrough Entities Can Be a Real Deal-Killer
Stress points that often produce significant difficulties include apportionment issues stemming from the mixed entity and aggregate treatment of flowthrough entities, the attribution of nexus up and down tiered flowthrough structures, and the impact on individual owners of residency rules and unusable credits for taxes paid to other states.
Factor Presence Nexus Standards and Market-Based Sourcing: A Tough Combination for Service Businesses
The combination of factor presence nexus standards and market-based sourcing of services for sales factor purposes can have a particularly significant impact on multistate service providers.
The court held that the law does not discriminate against out-of-state retailers.
Thursday, the Senate approved a bill making the Internet Tax Freedom Act’s ban on state and local taxes on internet access permanent.
Recently, Oregon courts have issued important state income tax decisions, which may have potential application within and outside the state.
This article explores the facts and arguments of the case, how this unique decision relates to and departs from case precedent, and the effects on the taxing schemes of other states and localities.
State courts have supported the economic nexus theory, which does not require a business to actually conduct activities within the state to incur an income tax obligation.
California Appellate Court Rules on Nexus of Special-Purpose Entities, Tells Lower Court to Rule on Constitutionality of Filing Election
The court determined that two SPEs related to Harley-Davidson Inc., with no physical presence in California, established nexus under Due Process and Commerce Clauses of the U.S. Constitution.
States with B2B exemptions have determined that businesses are capable of ensuring that their property interests are secured and that taxpayer dollars should not be spent to protect them.