This discussion explores a few considerations for taxpayers potentially subject to Oregon's CAT.
To promote nationwide consistency, the AICPA encourages states’ adoption of the MTC model statute that conforms to the new federal partnership audit regime.
The new Oregon corporate activity tax requires quarterly estimated tax payments beginning in April 2020.
Plans adopted by some states sidestep the new federal Sec. 164(b)(6) limitation, which may not apply to income taxes imposed on a PTE.
New York's Notice N-19-1 provides some guidance to remote sellers doing business in New York, but several uncertainties remain.
This item summarizes some of the important changes impacting the New Jersey corporation business tax and when these changes took effect or will become effective.
Broad state adoption of the model statute developed by the AICPA in partnership with other major stakeholders will provide greater uniformity and increased compliance.
This item discusses new trends in states’ conformity with or decoupling from Sec. 965.
State are weighing the many consequences of federal tax reform.
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.
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.
This column discusses pending initiatives that could seriously affect state tax business climates.
This item discusses recent legislative and judicial developments from Tennessee, Vermont, and Michigan.
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.
Thursday, the Senate approved a bill making the Internet Tax Freedom Act’s ban on state and local taxes on internet access permanent.
This column describes five types of governmental documents and videos and how they can be incorporated into a tax classroom.
Extended Yet Again: The Debate Over State Taxation of Internet Access Will Be One for the 114th Congress
Congress has batted the issue of taxation of internet access about for almost two decades. Will 2015 be the year something changes?