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State Taxes Economic Presence Nexus Franchise Taxes

Bradley Arant Boult Cummings LLP

2017 Tennessee Tax Legislative Highlights - State & Local Tax Alert: Tennessee Edition

In addition to Tennessee’s passage of the IMPROVE Act (Improving Manufacturing, Public Roads and Opportunities for a Vibrant Economy) also known as the “2017 Tax Cut Act,” 2017 Tenn. Pub. Acts 181, featured in our State and...more

Morrison & Foerster LLP

State + Local Tax Insights -- Fall 2013

Morrison & Foerster LLP on

In This Issue: “Occasional Sales” and Single Sales Factor Apportionment in California; Upcoming Speaking Engagements; State Taxation of Financial Institutions; Applying the True Object Test to Determine the Taxability...more

Baker Donelson

Spotlight on Tennessee: Did the Department of Revenue Just Announce Plans to Assert Economic Presence Nexus?

Baker Donelson on

If polled, most practitioners and commentators would likely contend that the State of Tennessee requires an out-of-state company (that is not a financial institution) to have a physical presence in Tennessee before the...more

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