States sue over state and local tax deduction cap
Four states have sued in U.S. district court, asking to invalidate the $10,000 limit on the deduction for state and local taxes enacted as part of last year’s tax overhaul.
State & Local Tax
Supreme Court overturns Quill’s physical presence requirement
The U.S. Supreme Court held that states can assert nexus for sales and use tax purposes without requiring a seller’s physical presence in the state.
The Tax Cuts and Jobs Act: State tax considerations, impacts, and responses
State are weighing the many consequences of federal tax reform.
State and local tax implications of federal tax reform for tax-exempt organizations
Tax-exempt organizations and state taxing authorities may not yet have had time to consider how the federal changes may affect each other.
IRS to clarify rules on payments in lieu of state and local taxes
The IRS announced that it intends to issue regulations explaining that legislation attempting to recharacterize state and local taxes as charitable contributions will be subject to interpretation under federal tax law.
Supreme Court to hear South Dakota v. Wayfair: Has the twilight of Quill arrived?
South Dakota is challenging, and attempting to have overturned, the physical presence nexus standard for the collection of sales and use taxes.
Supreme Court hears oral arguments in sales tax nexus case
The Supreme Court heard oral arguments in a case with broad remote sales tax collection ramifications.
Ohio CAT: Three key considerations
This item discusses Ohio commercial activity tax return preparation and ways to mitigate the unintended consequences of noncompliance.
A new state tax appeals era begins in California, but questions remain
California recently revamped its state tax agency system and the associated tax appeals process.
Blurred lines of business: Nexus and New Jersey’s corporation business tax
Three recent cases serve as a tool for taxpayers seeking guidance on when an out-of-state corporation owning a passive ownership interest in a passthrough entity doing business in New Jersey might be found to have nexus.
Developing a uniform state approach to the new federal partnership audit regime
This column, the first of two parts, discusses issues states must consider and steps some have taken to align partnership audit rules with new federal rules.
Proposed changes to services sourcing under California’s market-based sourcing regulations
This column discusses the definition of “benefits received” under the regulation for sourcing service receipts.
Sales-and-use-tax considerations of software as a service
This column discusses compliance considerations, including nexus, taxability, and how to source the revenues from customers.
Sales-and-use-tax nexus in the internet age: What’s a retailer to do?
States have gotten creative and taken matters into their own hands in an attempt to collect lost tax revenue.
States probing boundaries of ‘physical presence’
States are attempting to increase revenues by enacting laws that expand the definition of nexus-creating activities.
Sales-and-use-tax pitfalls in the construction and real estate industries
This item examines the most common sales-and-use-tax problems and the preventive measures companies can take to avoid these issues or handle them in an audit.
State tax considerations for foreign companies with inbound U.S. investments
Non-U.S. taxpayers generally are surprised by the degree of complexity involved in complying with U.S. state and local taxes.
Small Iowa corporation successfully challenges California's $800 franchise tax
A state's franchise taxes can result in increased compliance costs in addition to the burden of the taxes themselves.
Soda taxes: Old and new
This item looks at how soda taxes have changed over the years and puts the newest batch of taxes in perspective.
A pragmatic approach to sourcing sales of services
This column shares a few thoughts on sales sourcing methodology for readers who are not state tax geeks.
