There is a storm on the horizon for providers of cloud-based services as states determine whether and how to tax these services. Service providers should act now to anticipate upcoming tax issues for their particular...more
Originally published in State Tax Notes.
Many states have created special treatment for manufacturers, including tax exemptions, credits, and special income tax apportionment rules. In this edition of A Pinch of SALT, we...more
Recent developments in state tax laws include a non-titled tangible personal property use tax in Cook County, Illinois, that is effective on April 1, 2013; and an income tax increase on individuals, estates and trusts in...more