Nevada law requires taxpayers to meet certain prerequisites before seeking judicial review of a Nevada Tax Commission decision. Taxpayers must either pay the amount at dispute or enter into a written agreement with the Nevada...more
Public Law 86-272 (P.L. 86-272) was first adopted by the U.S. Congress in 1959 to address the business concerns of tax implications from traveling salesmen working in multiple states. To address these concerns, Congress used...more
3/14/2025
/ Business Taxes ,
Commerce Clause ,
Income Taxes ,
Multistate Tax Commission (MTC) ,
New Jersey ,
Proposed Rules ,
Regulatory Requirements ,
State and Local Government ,
Tax Liability ,
Tax Reform ,
Tax Returns
New Mexico’s gross receipts tax (what the state calls its sales tax) is generally imposed on receipts derived by the seller from performing services in the state; however, a resale of the services is not generally taxable if...more
2/25/2025
/ Compliance ,
Department of Revenue ,
Exemptions ,
Gross Receipts ,
Health Care Providers ,
Healthcare ,
Hospitals ,
Provider Payments ,
Regulatory Requirements ,
State and Local Government ,
State Taxes ,
Tax Credits ,
Tax Liability ,
Taxation
As digital products and services continue to proliferate, states have begun to address the sales tax implications of sales of Software as a Service (SaaS) in a variety of ways. While a few states have clearly addressed how...more
A recent decision by the New Jersey Tax Court held that while taxpayers were required to report undistributed income from “deemed repatriation dividends” on their federal tax returns, they were not required to report that...more
1/29/2025
/ Compliance ,
Corporate Taxes ,
Dividends ,
Income Taxes ,
Internal Revenue Code (IRC) ,
International Tax Issues ,
New Jersey ,
State and Local Government ,
State Taxes ,
Tax Court ,
Tax Liability ,
Tax Planning ,
Tax Returns