By Geoffrey L. Gunnerson and Tony Caldwell The Arizona Court of Appeals, Division One, affirmed lower Arizona court rulings that sales of leased software in Arizona constitutes a sale of tangible personal property (TPP),...more
On the heels of a very successful program that ended less than a year ago, the Arizona legislature has required the Arizona Department of Revenue (ADOR) to establish and administer a second “tax recovery program” that can...more
On July 8, 2016, the Internal Revenue Service (IRS) issued Revenue Procedure 2016-41 implementing a provision of the Protecting Americans from Tax Hikes Act of 2015 (the “PATH Act”). The provision, Section 405 of the PATH...more
Over the past few months both the IRS and the Department of Labor (DOL) have separately issued guidance emphasizing the importance of proper worker classification and some of the more common employment tax-related issues...more
This fall, the Arizona Department of Revenue (ADOR) and the City of Tucson (Tucson) are offering tax amnesty programs that can help taxpayers resolve their outstanding tax liabilities from unreported or underreported income....more
When filing for an Employer Identification Number (EIN), which is required for purposes of tax administration, the applicant must disclose the name and taxpayer identification number (e.g., Social Security Number, Individual...more
On October 4, 2011, we reported on the Voluntary Classification Settlement Program (VCSP), a program in which the IRS permits employers to prospectively reclassify workers as employees in exchange for limited federal...more
Contents:
Part I: A Brief Factual Look at Arizona:
- Population and Job Growth
- Personal Income
- Exports
- Leading Industries
- Location
- Business Costs
- Labor Force
- Education
-...more