The Virginia Department of Taxation issued guidelines for the new laws requiring remote sellers, marketplace sellers, and marketplace facilitators to register and collect Virginia sales and use taxes. (See Guidelines for...more
On June 19, 2018, the U.S. Supreme Court held, in a 5-4 decision written by Justice Kennedy, that states may require an out-of-state retailer to collect and remit sales tax on purchases by residents within that state. [South...more
6/25/2018
/ Appeals ,
Commerce Clause ,
Constitutional Challenges ,
Internet Retailers ,
Interstate Commerce ,
Out-of-State Companies ,
Physical Presence Test ,
Quill ,
Reversal ,
Sales & Use Tax ,
SCOTUS ,
South Dakota v. Wayfair ,
Substantial Nexus
On Wednesday, May 23, 2018, the U.S. Department of the Treasury and the IRS issued Notice 2018-54 (the “Notice”), stating they will propose regulations to address the deductibility of state and local tax payments for purposes...more
Please join us for the Spring Tax Forum to be held at the Williams Mullen Center on Thursday, May 17, 2018.
We will provide an overview of the impact of The Tax Cuts and Jobs Act and share our best practices on tax...more
On August 24, 2017, the Supreme Court of Virginia issued a tax ruling that is favorable to Virginia taxpayers with international exports. As background, Virginia localities are permitted to impose the Business, Professional...more
Starting July 1, 2017, taxpayers that request an “Offer in Compromise with respect to doubtful collectability under Sec. 58.1-15, a Ruling Letter from the Commissioner under Sec. 58.1-203, a local tax advisory opinion under...more
Maryland’s Governor Hogan has signed into law a state income tax credit for specific costs related to energy storage systems installed between January 1, 2018 and December 1, 2022. Systems eligible for the credit are systems...more
This legislative roundup summarizes important state and local tax developments enacted by the 2017 General Assembly, Regular Session. ...more
Please join us for the Spring Tax Forum to be held at the Williams Mullen Center on Thursday, May 12, 2016. Topics Include:
Contributions of Property to a Partnership: An Analysis of Section 704(c) Methods
Part II:...more
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
3/18/2016
/ Comptroller of the Treasury v Wynne ,
Corporate Taxes ,
Franchise Taxes ,
Income Taxes ,
Internal Revenue Code (IRC) ,
Nexus ,
OH Supreme Court ,
Sales & Use Tax ,
SALT ,
SCOTUS ,
State Taxes ,
Tax Credits ,
Withholding Tax
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
On December 16, 2014, the Senate voted 76-16 to pass H.R. 5771, the Tax Increase Prevention Act of 2014 (“TIPA”), which was passed by the House by a vote of 378-46 on December 3, 2014. TIPA would extend over fifty (50)...more
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
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.
VIRGINIA -
INDIVIDUAL INCOME TAX...more
On August 14, 2014, Virginia Governor Terry McAuliffe signed Executive Order 24 to establish an inter-agency task force on worker misclassification and payroll fraud. The task force is a response to a 2012 report of the...more
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
9/5/2014
The Williams Mullen Southeast State and Local Tax (SESALT) team is pleased to provide you with a comprehensive recap of recent legislation around the U.S....more
The Williams Mullen Southeast State and Local Tax (SESALT) team is pleased to provide you with a comprehensive recap of recent legislation around the U.S.
...more
The Williams Mullen Southeast State and Local Tax (SESALT) team is pleased to provide you with a comprehensive recap of recent legislation around the U.S....more
The Williams Mullen Southeast State and Local Tax (SESALT) team is pleased to provide you with a comprehensive recap of recent legislation around the U.S.
VIRGINIA -
SALES AND USE TAX -
Children’s Party...more
The Williams Mullen Southeast State and Local Tax (SESALT) team is pleased to provide you with a comprehensive recap of recent legislation around the U.S.
INDIVIDUAL INCOME TAX -
Virginia Income Tax Treatment of...more
The Williams Mullen Southeast State and Local Tax (SESALT) team is pleased to provide you with a comprehensive recap of recent legislation around the U.S....more
11/29/2013
/ Contractors ,
Corporate Taxes ,
Fees ,
Income Taxes ,
Local Taxes ,
Non-Resident Aliens ,
Overpayment ,
Retailers ,
Sales & Use Tax ,
Same-Sex Marriage ,
State and Local Government ,
State Taxes ,
Statute of Limitations ,
Withholding Tax
The Williams Mullen Southeast State and Local Tax (SESALT) team is pleased to provide you with a comprehensive recap of recent legislation around the U.S....more
10/30/2013
/ Angel Investors ,
Business Taxes ,
Click-Through Nexus ,
Cloud Computing ,
Corporate Taxes ,
Enterprise Zones ,
Gross Receipts ,
IRS ,
Multistate Tax Compact ,
Nexus ,
Pass-Through Entities ,
Sales & Use Tax ,
Same-Sex Marriage ,
Tax Liens