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.
COVID-19 has added to employers' compliance requirements.
The coronavirus pandemic raises several key state tax issues.
New York’s and New Jersey’s different interpretations of situs could result in double taxation.
States have been showing a trend toward taxing an increasing number of services.
This discussion explores a few considerations for taxpayers potentially subject to Oregon's CAT.
Several states have begun extending the economic nexus standard approved in Wayfair beyond sales tax, adopting economic nexus provisions for corporate income taxes.
Businesses can follow this six-step analysis to make sure they cover their bases in complying with new remote-seller sales-and-use-tax responsibilities.
Not-for-profits that sell goods or services may find themselves needing to register for sales tax accounts in other states to remain in compliance.
This item summarizes the complexities of a digitalized economy for MNCs and considers the multifaceted implications to U.S. MNCs with respect to financial statements and tax reporting.
The U.S. Supreme Court recently addressed the circumstances in which a state may levy income tax on a trust that has only minimal connection to the state.
Buyers and sellers must now consider how Wayfair affects M&A tax due-diligence efforts, purchase agreement indemnities, and navigating remediation plans between the parties around prior-period exposures.
New York's Notice N-19-1 provides some guidance to remote sellers doing business in New York, but several uncertainties remain.
Proper advance planning is imperative to maximize the benefits of the TCJA provisions.
A recent Alabama Court of Civil Appeals decision held that the business model used by a prominent classroom bookseller did not create use tax nexus in Alabama during a lengthy audit period at issue .
Wayfair and the TCJA have positioned SALT issues to be a leading consideration in the overall tax landscape in the 2019 tax return preparation season.
This decision is the most significant state tax case in the past 25 years and raises new and fundamental issues.
The Supreme Court overturned its decision that required businesses to have physical presence in a state before the state could require them to collect and remit sales tax on purchases by customers within the jurisdiction.
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.
South Dakota is challenging, and attempting to have overturned, the physical presence nexus standard for the collection of sales and use taxes.