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State and local tax issues related to remote workforces have existed for many years. However, the pandemic--with the attendant drastic increase in employees working from home or elsewhere--has intensified these [...]

I. Introduction This issue of SALT Block reviews three recent state supreme court decisions relating to the limitations imposed on state and local governments to tax by the Supremacy Clause, [...]

Mergers and acquisitions (M&As) play an active role in the corporate landscape, facilitating growth, consolidation, and strategic realignment among businesses. Companies often include M&A activity in their short-term and long-term [...]

California began as a Joyce state, changed to a Finnigan state, reverted back to a Joyce state, and then back again to being a Finnigan state. If you find that [...]

I. Introduction One of the nagging problems in state corporate taxation is whether gross receipts should be excluded from the sales factor in the apportionment formula. Taxpayers often want to [...]

During the 1930s and 1940s, as states began implementing sales tax laws, one of the key components was the imposition of sales tax on all tangible personal property that did [...]

Introduction On December 14, 2023, the San Francisco Superior Court granted the American Catalog Mailers Association's (the "ACMA") motion for summary judgment and struck down P.L. 86-272 "guidance" issued by [...]

Before the advent of the internet, most value-added tax (VAT) laws were designed for domestic brick-and-mortar sales, with VAT applied where the vendor was located. However, the digital economy's rise, [...]

Since the U.S. Supreme Court's decision in South Dakota v. Wayfair, Inc., 138 S. Ct. 2080 (2018), a few lawsuits have alleged that the sales tax collection and remittance obligations [...]

In an informative session on the first day of the 75th Anniversary Celebration and Annual Conference in October, experts addressed the topic "SALT Tax Policy: As Deficits Turn, Will the [...]

Collectors, gamblers, "investors" looking for new growth niches, trend-setters, owners of what they at least believe are stellar intellectual values, aggregators, agents, brokers, scammers... and their lawyers... are stepping into [...]

Registering for sales taxes is the first step a company takes to inform a state that it operates within the state's jurisdiction and is accountable for collecting and remitting sales [...]

Introduction and History "Bundled transaction." Bundled transaction? What a complicated mess! As the law around "bundled transactions" has evolved, sometimes in ways that are not entirely consistent, one thing is [...]

Overview The taxation of maintenance contracts varies widely from state to state, although an increasing number of states are imposing tax on selected services, including maintenance contracts. As states search [...]

Florida Apportionment Rules Florida requires corporations to apportion income using a three-factor property, payroll, and sales apportionment formula that double-weights the sales factor. (1) The term "sales" means all gross [...]

Byline: Kevin Oklobzija Gleason Corp. received approval for a sales tax exemption worth up to$326,567 from the County of Monroe Industrial Development Agency (COMIDA), reducing the company's costs for a [...]

Byline: Brian Johnson Stearns County residents will vote up or down this fall on a proposed sales tax to build a new $325 million jail, courthouse and law enforcement center [...]

Byline: Kevin Oklobzija Sales tax collections for Monroe County rose slightly for the second quarter, with the greatest percentage of the increase coming in June. While Monroe County's year-over-year gains [...]

The Supreme Court's decision in South Dakota v. Wayfair, Inc. is now over five years old. In Wayfair, the Supreme Court overruled the Commerce Clause "physical presence" requirement for state [...]

In the United States, businesses with nexus in a particular state charge their customers sales tax on taxable transactions such as retail sales of tangible personal property or taxable services [...]

The Tax Court held that owners of a family mining company could not claim charitable contribution deductions for a purported bargain sale of land to a town in New York [...]

Overview An advertising agency's sales tax treatment can vary greatly, depending on the nature of what is provided, whether it is tangible personal property ("TPP") or a service, and in [...]

Accounting for income taxes in accordance with FASB Accounting Standards Codification (ASC) Topic 740, Income Taxes, is a time-consuming and complex process. Federal and state tax laws are constantly changing [...]

I. Introduction This issue of SALT Block reviews several recent state Supreme Court ruling in the area of state and local taxation. These include decisions relating to the retroactive application [...]

"Redux" is an adjective that means to bring back, to revive, or to lead back. According to Merriam-Webster's Dictionary, the Romans used redux as an epithet for the goddess Fortuna [...]

Historically, betting on sporting events has been viewed as a vice that may affect the integrity of the game. Because of prior scandals, such as point shaving affecting the spread [...]

Introduction In our Fall 2022 column, we discussed the case of Jon Bargains, Inc. v. Washington Dep't of Revenue (1) in which the Washington Board of Tax Appeals found that [...]

If you have never had the privilege of working through a sales and use tax audit, particularly local audits, now is your chance to stop reading. However, for those who [...]

For the 2022 tax year, of the forty-five states (plus the District of Columbia) that impose a corporate income tax, more than thirty require the use of a single sales [...]

Law firms periodically receive requests for advice from CPAs regarding a client's need to come into compliance with the relatively new and sometimes confusing "economic nexus" or "Wayfair" rules for [...]

The ability to create a new path for retailers to reach customers and facilitate sales through marketplaces, commonly referred to as platforms, comes with certain sales tax responsibilities. Marketplace facilitator [...]

I. Income and Franchise Taxes--Nexus The Massachusetts Supreme Judicial Court ("SJC") ruled in favor of a company and held that it had not established nexus with the state based on [...]