A Summary Review of Tax Legislation, Court Decisions, Opinions of the Attorney General and Published Rulings of the Tax Commissioner Published from January 1, 2023 through November 10, 2023....more
The table below summarizes the tax legislation enacted by the General Assembly during its 2023 Regular Session and approved by Gov. Youngkin that will become law on or before July 1, 2023. Please note that any legislation...more
Have you ever been in the final throes of a deal and it fell through because of an unresolved state and local tax (SALT) issue? It happens more often than you might think.
Join the co-chair of our State and Local Tax...more
COVID has not only seen a migration of employees to remote work but has created a new business model that is here to stay. In the midst of COVID, employers were eager to allow their employees to work from home and maintain a...more
10/1/2021
/ Coronavirus/COVID-19 ,
Employer Liability Issues ,
Employment Tax ,
Income Taxes ,
Jurisdiction ,
Remote Working ,
Sales & Use Tax ,
State and Local Government ,
Tax Liability ,
Tax Planning ,
Wage and Hour ,
Withholding Tax
Tax partners Stephanie Lipinski Galland and Kyle Wingfield summarize what you can do if you have not filed your state and local taxes or if you are unable to pay your tax bills due to the COVID-19 pandemic. Topics include...more
8/11/2020
/ Coronavirus/COVID-19 ,
Federal Taxes ,
Income Taxes ,
IRS ,
Local Taxes ,
Offer-in-Compromise ,
Payment Plans ,
Property Tax ,
Sales & Use Tax ,
Sales Tax ,
SALT ,
Sole Proprietorship ,
State and Local Government ,
State Taxes ,
Tax Authority ,
Tax Liability ,
Tax Planning ,
Tax Relief ,
Tax Returns ,
Voluntary Disclosure
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
This legislative roundup summarizes important state and local tax developments enacted by the 2017 General Assembly, Regular Session. ...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
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....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