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Tags archive: state and local tax

Home /Tag: state and local tax
January/February 2023

The ABCs of Worker (Mis-)Classification

Recent Developments in New Jersey

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

March 2023 0

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…

September/October 2022

ICYMI | Current Developments in the Northeast

By  Corey L. Rosenthal, JD

December 2022 0

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…

September/October 2022

Current Developments in the Northeast

By  Corey L. Rosenthal, JD

November 2022 0

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…

July/August 2022

Key Personal Income Tax Decision

New York Appeals Court Holds Taxpayer’s Vacation Home Did Not Qualify as ‘Permanent Place of Abode’

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

September 2022 0

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…

Featured

The Taxability of Third-Party Food Delivery Services

Understanding Complex Local Rules to Determine the Responsible Party

By  Corey L. Rosenthal, JD, Scott Smith and Latasha Lewis, CMI

July 2022 0

Two years into an unprecedented global pandemic, the impact of coronavirus (COVID-19) is still felt in many industries. The hospitality industry continues to be one…

Featured

‘Flat Sum’ Settlements

An ‘End Run’ Around New York’s Reporting Requirements?

By  Garrett L. Brodeur, JD, LLM

May 2022 0

In computing a state resident's adjusted gross income for personal income tax purposes, New York, like many states, starts with the individual's federal adjusted gross…

Featured

The Complexity of Sales Taxation of Information Services

A Review of Recent New York Litigation

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

March 2022 0

The proper taxation of “information services” under the New York Sales Tax Law can raise complex and costly issues resulting in difficult audits and even…

Featured

ICYMI | Tax Implications of COVID-19 Telecommuting and Beyond

By  Mark Klein, JD, Joseph Endres, JD and Katherine Piazza, JD

October 2021 0

The fallout from the coronavirus (COVID-19) pandemic continues to have a significant impact on the way employers conduct business, with many employees working on a…

Featured

The State of the Inheritance Tax in New Jersey

Questions about the Decision in Van Riper

By  James Lynch, CPA

August 2021 0

Recently, New Jersey repealed its estate tax for residents passing away after December 31, 2017 [New Jersey Statutes Annotated (N.J.S.A.) 54:38-1 (c)(4)]. However, the New…

Featured

Tax Implications of COVID-19 Telecommuting and Beyond

By  Mark Klein, JD, Joseph Endres, JD and Katherine Piazza, JD

July 2021 0

The fallout from the coronavirus (COVID-19) pandemic continues to have a significant impact on the way employers conduct business, with many employees working on a…

Featured

The Impact of the U.S. Supreme Court’s Decision in South Dakota v. Wayfair

Compliance Challenge for Small and Medium-Sized Businesses

By  Eugene T. Maccarrone, JD, CPA

April 2021 0

In Brief The recent Supreme Court decision in South Dakota v. Wayfair will expand retailers' responsibilities to collect sales taxes on out-of-state purchases. Although the Court's rationale…

Featured

Recent New York Sales Tax Litigation Leaves Auto Dealership at Side of Road

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

December 2020 0

Routine corporate transactions, including mergers, acquisitions, and reorganizations, can carry significant sales and use tax consequences. If transactions, including intercompany transfers, are not properly evaluated…

Featured

COVID-19 and the ‘Great Lockdown’

Telework Multistate Tax Considerations

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

September 2020 0

The COVID-19 pandemic has had a profound impact on, well, nearly everything, including businesses, individuals, and CPAs grappling with its effects upon state and local…

Featured

Ten Questions on COVID-19 and Charitable Giving

By  Lori Rothe Yokobosky, CPA, MST,

September 2020 0

The COVID-19 pandemic has raised many questions about charitable giving and on the timing of required filings for many exempt organizations. Many of those questions…

Featured

Current Tax Issues in the Cloud

Sales of Software versus Services in Citrix

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

July 2020 0

Proper sales tax compliance can be daunting for any business, but the complexities increase when dealing with the software and technology industries in particular. By…

Web Exclusive

COVID-19 and the ‘Great Lockdown’

Telework Multistate Tax Considerations

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

July 2020 0

The COVID-19 pandemic has had a profound impact on, well, nearly everything, including businesses, individuals, and CPAs grappling with its effects upon state and local…

Featured

Tax Provisions of New York State’s 2020/21 Budget and COVID-19 Due Date Extensions

By  Corey L. Rosenthal, JD, Arvinder Kaur, CPA and Mark H. Levin, CPA, MST

June 2020 0

ON April 3, 2020, Governor Andrew M. Cuomo signed into law the New York State 2020/21 Budget, which contains several key tax measures related to…

Featured

The Continuing Fight over the SALT Deduction Cap

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

November 2019 0

Several northeastern states are finally in agreement with regard to the imposition of state and local taxes (SALT). To this end, Connecticut, New Jersey, and…

Featured

The Death Knell for SALT Cap Workarounds?

Treasury’s Final Regulations Uphold the $10,000 Cap

By  Kevin M. Flynn, JD

October 2019 0

The itemized deduction for state and local taxes (SALT) under Internal Revenue Code (IRC) section 164 had long provided relief to taxpayers residing in high…

Featured

California State and Local Tax Update

Economic Nexus and Marketplace Facilitators

By  Corey L. Rosenthal, JD and M. L. Castilla, JD

August 2019 0

The Supreme Court's decision in South Dakota v. Wayfair, Inc. [585 U.S. __, (2018)] has driven the most substantive changes to the state and local tax landscape…

Featured

The IRS Shutdown of SALT Deduction Workarounds

A Comparison of States

By  Corey L. Rosenthal, JD and Annie Yang

December 2018 0

The Tax Cuts and Jobs Act of 2017 (TCJA) included a $10,000 cap on state and local tax (SALT) deductions. That cap has led New…

Featured

State and Local Tax Resources

By  Susan B. Anders, PhD, CPA/CGMA

November 2018 0

Two major state and local tax (SALT) issues on the minds of tax professionals and taxpayers are the Tax Cuts and Jobs Act's (TCJA) changes…

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Our Latest Content

  • Get Ready for the Future of Auditing March 2023
  • CPAJ News Briefs: FASB, AIPCA March 2023
  • Detecting ‘Big Bath’ Accounting in the Wake of the COVID-19 Pandemic March 2023
  • The ABCs of Worker (Mis-)Classification March 2023
  • Regulators and Standard Setters: Updates and Panel Discussion March 2023












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