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Income Taxes › Nexus

Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected in a variety of ways. Some tax systems collect... more +
Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected in a variety of ways. Some tax systems collect income taxes based on a progressive scheme, while others may utilize a proportional or regressive framework. less -
Fox Rothschild LLP

State and Local Tax Implications of Having Hybrid and Remote Employees

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The number of hybrid and remote employees has greatly increased since the onset of the pandemic. As of February 2022, 39% of remote-capable employees were fully remote, 42% were hybrid and only 19% were fully on-site,...more

BakerHostetler

Corporations should analyze and model the impact of Pennsylvania's recently enacted tax law changes

BakerHostetler on

Late in the evening of July 7, 2022, Governor Tom Wolf signed Act 53 of 2022 (Act 53) into law. Act 53 significantly modifies the corporate net income tax (CNIT), subjects certain ride-sharing agreements to sales tax,...more

McNees Wallace & Nurick LLC

Philadelphia Publishes FAQs Addressing Expiration of Its Temporary Nexus Waiver

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In February, the City of Philadelphia published FAQs regarding expiration of the temporary nexus waiver that had been in place during the COVID-19 pandemic. During the pandemic, the City had temporarily waived its legal...more

BakerHostetler

[Podcast] NJ Nexus Initiative & Seattle Payroll Tax Update

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New Jersey is coming after taxpayers for years before 2019 based on information on combined group reports. From June 15 to October 15, 2021, the state will be offering certain benefits to taxpayers who come forward for years...more

UB Greensfelder LLP

[Webinar] State and Local Tax Considerations for M&A - April 28th, 2:00 pm - 2:45 pm EDT

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Take a deep-dive into state and local tax considerations for M&A including deemed asset sale considerations, business versus non-business income, Nexus issues, and more with Ulmer attorneys Frederick N. Widen and Adam R....more

BakerHostetler

[Podcast] What Does a Broken Tooth Have to Do with Nexus Studies?

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In this week's episode, Matt Hunsaker equates regular state tax nexus studies with regular visits to the dentist. Things can go bad if you skip either. Learn more about what goes into a nexus study and why now is the best...more

Freeman Law

State and Local Tax Nexus

Freeman Law on

This article is the first of a three-part series regarding the State and Local Tax consequences of doing business in multiple states. Part 1 will discuss Nexus, Part 2 will discuss Voluntary Disclosures, and Part 3 will...more

Parker Poe Adams & Bernstein LLP

Do Remote Employees Open Employers to Claims for Different State Tax Laws?

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My office sits a few miles from the North Carolina-South Carolina border. Many of our staff members work in Charlotte but live in and commute from South Carolina. During the COVID-19 pandemic, like many businesses, we have...more

Ward and Smith, P.A.

Web-Based Businesses and Other "Remote Sellers" Beware – A Morass of Sales Tax Obligations Are Upon You

Ward and Smith, P.A. on

Sales Tax Obligations — Businesses with a Physical Presence in a State - It should come as no surprise that almost all states require businesses with a physical presence in a state and that sell goods or services in the...more

Bradley Arant Boult Cummings LLP

Snapshot: Corporate Income and Franchise Taxes in the USA

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How is taxable income determined in your state? To what extent is the state income tax base aligned with the federal income tax base? Alabama levies a corporate income tax on business entities classified as taxable or “C”...more

BakerHostetler

State Tax in Transactions - Expanding Nexus Footprint (Part II)

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M&A transactions can have big implications for your company's nexus footprint. In part two of the series on M&A transactions, Matt Hunsaker breaks down nexus issues that should be on your radar if your company is engaging in...more

Morgan Lewis

Massachusetts and Oregon Release Guidance on Remote Working and Corporate Income Tax Nexus

Morgan Lewis on

Now that remote working may become more permanent (at least for the second half of 2020) states have released guidance on how the presence of remote workers in the state impacts an employer’s nexus in the state. In this...more

Skadden, Arps, Slate, Meagher & Flom LLP

State and Local Tax Considerations in Light of COVID-19

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The first order of business for many state tax authorities in response to COVID-19 was deciding whether to extend their respective income tax filing and payment deadlines for the 2019 tax year, either automatically by...more

McDermott Will & Emery

IRS Releases Practice Units on Permanent Establishments

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On January 29 and 30, 2019, the Internal Revenue Service’s Large Business and International (LB&I) division released new Practice Units on Permanent Establishments. Permanent Establishments create taxing nexus for foreign...more

McDermott Will & Emery

Illinois Bills to Watch

McDermott Will & Emery on

Just days away from the May 31 close of its regular legislative session, the Illinois General Assembly has yet to enact the comprehensive series of tax and budget reforms that were first proposed by the Illinois Senate...more

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 8, Issue 4

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ALJ Finds CEO Changed Domicile from New York City to Texas - A New York State Administrative Law Judge has held that the CEO of Match.com (“Match”) changed his domicile from New York to Texas for New York State and City...more

Carlton Fields

Florida Department Of Revenue Issues Advisement Determining That A Reinsurer And Its Cedents Did Not Have Nexus In Florida For Tax...

Carlton Fields on

On January 13, 2017, the Florida Department of Revenue issued a Technical Assistance Advisement regarding whether a reinsurer had nexus with the state of Florida that would require it to file a corporate income tax return and...more

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 8, Issue 3

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ALJ Finds CEO Changed Domicile from New York City to Texas - A New York State Administrative Law Judge has held that the CEO of Match.com (“Match”) changed his domicile from New York to Texas for New York State and City...more

Bradley Arant Boult Cummings LLP

Long-Awaited Alabama Tax Amnesty Program Kicks Off

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Beginning June 30 and running through August 30, the Alabama Department of Revenue (ADOR) is offering many taxpayers an opportunity to come forward voluntarily and pay a litany of delinquent state and state-administered local...more

Cole Schotz

A State Nexus Study: Avoiding Imminent Audits by Revenue-Thirsty States

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We are seeing a heavy uptick in audit activity for closely held businesses, particularly in the area of sales and use tax audits to generate much needed revenue to fund services, entitlement programs and to meet budget...more

Kelley Drye & Warren LLP

Taxing The Deal: State And Local Tax Issues In Telecom M&A Transactions

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The acquisition of a telecommunications service provider or a cloud-based service provider raises unique state and local tax issues that do not arise in connection with the acquisition of other businesses. Telecom and...more

Williams Mullen

Southeast State & Local Tax: Important Developments - March 2016

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The Williams Mullen Southeast State and Local Tax (SESALT) team is pleased to provide you with a comprehensive recap of important tax developments around the Southeast....more

McNees Wallace & Nurick LLC

Know Your Nexus: Don’t Get Blindsided by State Tax Rules

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If you do business with out-of-state customers, does your business have nexus with the states where those customers are located? If your answer is, “I don’t know what ‘nexus’ means,” you could be in for an unpleasant...more

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 6, Issue 10

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State Tax Department Releases Draft Article 9-A Nexus Regulations Under Corporate Tax Reform - The New York State Department of Taxation and Finance has released draft amendments to the Article 9-A corporate franchise...more

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 6, Issue 9

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Tribunal Upholds Personal Liability of LLC Members for Sales Tax - The New York State Tax Appeals Tribunal has affirmed the determination of an Administrative Law Judge that a member of a limited liability company...more

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