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1
Massachusetts Multiple Points Of Use Sourcing Update - A Surprise Reversal By The Appellate Tax Board
Almost two years ago, we reported on a decision by the Massachusetts Appellate Tax Board ("ATB") in several appeals involving the sourcing of software purchases
United States
22 May 2019
2
Good And Bad News For NJ Combined Filers
TB-86 follows last year's sweeping changes to the CBTincluding a switch from separate-company to combined reporting.
United States
17 Jan 2019
3
Supreme Court To Consider Due Process Nexus
On January 11, 2019, the United States Supreme Court granted certiorari in North Carolina Department of Revenue v. The Kimberly Rice Kaestner 1992 Family Trust ("Kaestner").
United States
16 Jan 2019
4
The Illinois Department Of Revenue Proposes Combined Return Regulations Implementing The Repeal Of The "Non-Combination Rule"
In November, the Illinois Department of Revenue issued proposed regulations implementing the Illinois Legislature's repeal of the unitary business group "non-combination rule" as part of the state's FY 2017-18 budget.
United States
16 Jan 2019
5
NJ Tax Bulletin Released: Combination And Tax Reform
The New Jersey Division of Taxation (the "Division") has released long-awaited guidance concerning the recent statutory amendments to the Corporation Business Tax ("CBT").
United States
16 Jan 2019
6
The Illinois Department Of Revenue To Abate Late Filing Penalties For Certain Income Tax Returns Due October 15
Recognizing that many business taxpayers are struggling to file their federal and state income tax returns on or before the extended filing deadline of October 15 because of the complexities
United States
16 Oct 2018
7
New Jersey Amends Combined Reporting, Adopts Marketplace Facilitator Law
As part of Governor Murphy's efforts to "modernize" business taxes, New Jersey enacted sweeping changes to its corporation business tax, including combined reporting and market sourcing for services.
United States
9 Oct 2018
8
California Office Of Tax Appeals Update
The California Office of Tax Appeals (OTA) was formed quickly last year as a result of legislation that overhauled many aspects of tax administration in the state.
United States
25 Sep 2018
9
Illinois Department Of Revenue Adopts Emergency Wayfair Regulations
On September 11, 2018, the Illinois Department of Revenue proposed emergency regulations to implement Illinois's remote seller law.
United States
17 Sep 2018
10
Market vs. Place-Of-Performance: Recent NJ Tax Court Decisions Give Options To Taxpayers
In its ruling this week concerning Xpedite Systems, Inc. v. Director, Division of Taxation, the Tax Court of New Jersey addressed how receipts from information services are sourced for corporation business tax purposes.
United States
16 Sep 2018
11
Maryland Adopts Emergency Economic Nexus Regulation
In the wake of the U.S. Supreme Court's Wayfair decision, a number of states have begun imposing economic nexus standards for sales and use tax purposes.
United States
31 Aug 2018
12
An Overview Of The California State Tax Implications Facing The Cannabis Industry
On November 8, 2016, California voters approved the Control, Regulate and Tax Adult Use of Marijuana Act (Prop 64), which legalized the recreational use of cannabis by adults who are 21 years and older.
United States
20 Aug 2018
13
House Approves Permanent Medical Device Tax Repeal Bill
The House of Representatives has voted 283 – 132 to approve legislation (HR 184) that would permanently repeal the Affordable Care Act's 2.3% excise tax on the sale of certain medical devices.
United States
14 Aug 2018
14
California Accidentally Posts Draft Tax Collection Rules For Online Retailers -- Legal Challenges Possible If Draft Rules Are Adopted
California briefly posted online a draft notice containing new use tax collection rules for retailers, indicating that it may imminently adopt use tax nexus thresholds similar to South Dakota's.
United States
10 Aug 2018
15
Life After Wayfair: Reed Smith And Revenue Commissioner Discuss Open Questions
The Supreme Court's recent decision in South Dakota v. Wayfair reversed 50 years of precedent in holding that the physical presence standard for sales tax nexus is unsound and incorrect.
United States
25 Jul 2018
16
State Tax Developments In The Aviation Industry – 2018 Mid-Year Update
Welcome to the Reed Smith's 2018 mid-year update on recent developments in state and local tax affecting the aviation industry.
United States
24 Jul 2018
17
North Carolina Legislature Enacts Omnibus Budget Over Governor's Veto
The omnibus bill includes a number of corporate income tax provisions in response to federal changes in the Tax Cuts and Jobs Act ("TCJA").
United States
11 Jul 2018
18
NJ Adopts Combined Reporting, Market Sourcing, And New Amnesty Program
New Jersey Governor Phil Murphy and legislative leaders avoided a government shutdown by reaching a compromise on various tax measures.
United States
10 Jul 2018
19
Pennsylvania "Fixes" 100% Bonus Depreciation Decoupling Computation
Pennsylvania enacted legislation addressing the mechanics of its statutory "decoupling" from federal 100% bonus depreciation.
United States
9 Jul 2018
20
Fifty Ways To Win Your Audit!
Three Felonies a Day, a book by Harvey Silverglate, argues that state and federal laws are so ubiquitous and ambiguous that the average citizen commits three felonies a day.
United States
5 Jul 2018
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