CPAs need to be aware of current developments in key states to properly advise companies doing business in multiple jurisdictions. As state and local tax…
SALT Round-Up—Current Developments in Key Jurisdictions
Looking at Illinois, Texas
CPAs need to be aware of current developments in key states to properly advise companies doing business in multiple jurisdictions. As state and local tax…
SALT Round-Up—Current Developments in Key Jurisdictions
Looking at California, DC, and Pennsylvania
CPAs need to be aware of current developments in key states to properly advise companies doing business in multiple jurisdictions. As state and local tax…
SALT Round-Up—Current Developments in Key Jurisdictions
Looking at California, DC, and Pennsylvania
CPAs need to be aware of current developments in key states to properly advise companies doing business in multiple jurisdictions. As state and local tax…
The Cascading Effect of the OBBBA Tax Law
Considering State Conformity
The One Big Beautiful Bill Act (OBBBA), passed July 4, 2025, will bring sweeping changes to federal corporate and individual tax rules. Many of these…
The Cascading Effect of the OBBBA Tax Law
Considering State Conformity
The One Big Beautiful Bill Act (OBBBA), passed July 4, 2025, will bring sweeping changes to federal corporate and individual tax rules. Many of these…
Today's modern advertising is causing an upheaval in the way businesses are exposed to potential state tax pitfalls. Influencers are everywhere, impacting consumers' decisions on…
Today's modern advertising is causing an upheaval in the way businesses are exposed to potential state tax pitfalls. Influencers are everywhere, impacting consumers' decisions on…
The U.S. Supreme Court's landmark decision in South Dakota v. Wayfair, Inc. (138 S. Ct. 2080, 2018) overturned years of precedent that had precluded states…
The U.S. Supreme Court's landmark decision in South Dakota v. Wayfair, Inc. (138 S. Ct. 2080, 2018) overturned years of precedent that had precluded states…
State Tax Updates in Key Jurisdictions
Changes in Massachusetts, New Jersey
CPAs need to be aware of current tax developments in key states to properly advise taxpayers doing business in multiple jurisdictions. It is crucial to…
Florida’s Apportionment/Sourcing of Sales Dilemma
A Brief Overview
Over the years, Florida's sales factor sourcing methodology for sales of other than tangible personal property has been the subject of various interpretations by both…
Florida’s Apportionment/Sourcing of Sales Dilemma
A Brief Overview
Over the years, Florida's sales factor sourcing methodology for sales of other than tangible personal property has been the subject of various interpretations by both…
CPAs need to be aware of current tax developments impacting all state and local tax jurisdictions in order to properly advise businesses operating in multiple…
SALT Round-Up—Current Developments in Key Jurisdictions
Looking at New York, Tennessee, Virginia
CPAs need to be aware of current tax developments in key states to properly advise employers and clients doing business in multiple jurisdictions. As state…
Shift Towards Single Sales Factor and Market-Based Sourcing
Recent Changes in Massachusetts, Tennessee, New Jersey, and Vermont
The field of state and local taxation is a constantly evolving area. Not only are rules becoming more complex, but the state's ability also to…
The Dilemma of What to Do with ‘Nowhere Sales’
Basic Overview of the Throwback and Throw-Out Rules
CPAs need to consider the effects of throwback and throw-out rules on the sales factor when preparing multistate corporate income tax returns for companies that…
Corey L. Rosenthal, JD, and Ashley Spina, JD, LLM Most CPAs are aware of the sale/use tax implications of the infamous Supreme Court decision in Wayfair almost…
Corey L. Rosenthal, JD, and Ashley Spina, JD, LLM Most CPAs are aware of the sale/use tax implications of the infamous Supreme Court decision in Wayfair almost…
CPAs need to be aware of current tax developments in key states to properly advise their clients that are doing business in multiple jurisdictions. This…
SALT Round-Up—Key Updates in Several Jurisdictions
Looking at Maryland, New Jersey, North Carolina
CPAs need to be aware of current tax developments in key states to properly advise clients doing business in multiple jurisdictions. As state and local…
In the last two years since the Multistate Tax Commission (MTC) adopted the fourth revision to its Public Law 86-272 Statement, there has been limited…
On May 3, 2023, Governor Kathy Hochul signed into law the New York State Budget Act (S4009). The Budget Act focused on numerous updates for…
On May 3, 2023, Governor Kathy Hochul signed into law the New York State Budget Act (S4009). The Budget Act focused on numerous updates for…
CPAs need to be aware of current tax developments in key states to properly advise their clients that are doing business in multiple jurisdictions. This…
The ABCs of Worker (Mis-)Classification
Recent Developments in New Jersey
Whether a “worker” is properly characterized and treated as an “employee” or as an “independent contractor” is a complex—but increasingly important—inquiry for business owners and…
The ABCs of Worker (Mis-)Classification
Recent Developments in New Jersey
Corey L. Rosenthal, JD, and Lance E. Rothenberg, JD, LLM Whether a “worker” is properly characterized and treated as an “employee” or as an “independent…
CPAs need to be aware of current tax developments in key states to properly advise clients that are doing business in multiple jurisdictions. As state…
CPAs need to be aware of current tax developments in key states to properly advise clients that are doing business in multiple jurisdictions. As state…
Key Personal Income Tax Decision
New York Appeals Court Holds Taxpayer’s Vacation Home Did Not Qualify as ‘Permanent Place of Abode’
In a significant development, a New York appeals court recently held that a taxpayer's vacation home did not, in fact, qualify as a “permanent place…