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Income Taxes › Sales Tax

Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected in a variety of ways. Some tax systems collect... more +
Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected in a variety of ways. Some tax systems collect income taxes based on a progressive scheme, while others may utilize a proportional or regressive framework. less -
Kilpatrick

5 Key Takeaways - Council On State Taxation (COST) Regional State Tax Seminar

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Kilpatrick’s Samantha Breslow, Jordan Goodman, David Hughes, and Jeffrey Reed presented “Discussion of State Tax Cases, Issues & Policy Matters to Watch” and “Where’s Waldo? Sales Sourcing in Today’s SALT World” during the...more

Baker Donelson

SALT Select Developments - July 2024

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State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. ln this newsletter edition, we will briefly summarize selected state and local tax (SALT)...more

Baker Donelson

SALT Select Developments - May 2024

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State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. ln this newsletter edition, we will briefly summarize selected state and local tax (SALT)...more

Baker Donelson

SALT Select Developments - April 2024

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State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. ln this newsletter edition, we will briefly summarize selected state and local tax (SALT)...more

Eversheds Sutherland (US) LLP

Georgia’s 2024 legislative session: Major tax legislation moving forward

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This year’s Georgia’s legislative session is quickly progressing, with some major tax legislation moving towards passage. Last Thursday, February 29, 2024 was “Crossover Day”—the 28th legislative day of 40 total legislative...more

McDermott Will & Emery

Remote Retailers Held Responsible for Tax Collection in Washington

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If there’s a lesson to be learned from the Washington Court of Appeals’ recent holding in Orthotic Shop Inc. and S&F Corporation v. Department of Revenue, No. 39321-6-III (Jan. 23, 2024), it’s that the use of a marketplace...more

Blake, Cassels & Graydon LLP

Énoncé économique de l’automne de 2023 : Présentation de certaines mesures fiscales

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Le 21 novembre 2023, la ministre fédérale des Finances (la « ministre ») a publié l’Énoncé économique de l’automne de 2023 (l’« ÉÉA ») du Canada. L’ÉÉA porte principalement sur diverses mesures d’abordabilité à l’intention...more

Baker Donelson

SALT Select Developments - November 2023

Baker Donelson on

State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. ln this newsletter edition, we will briefly summarize selected state and local tax (SALT)...more

Blake, Cassels & Graydon LLP

Key Tax Measures in the 2023 Fall Economic Statement

Blake, Cassels & Graydon LLP on

On November 21, 2023, the Minister of Finance (Minister) released Canada’s 2023 Fall Economic Statement (FES). The primary focus of the FES is on affordability measures for Canadians and increasing Canada’s housing stock,...more

Ruder Ware

Capitol Connection, November 2023

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The ever-changing landscape of state government requires businesses across all industries to stay informed on the happenings in Madison. Welcome to the November issue of the Capitol Connection....more

Baker Donelson

SALT Select Developments - October 2023

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State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. ln this newsletter edition, we will briefly summarize selected state and local tax (SALT)...more

Nutter McClennen & Fish LLP

Estate and Income Tax Provisions in Pending Massachusetts Tax Relief Package

Nutter McClennen & Fish LLP on

The Massachusetts House and Senate voted in favor of a Massachusetts tax relief bill. The legislation is now on Governor Maura Healey’s desk, and she has until October 8th to act. More than two decades have passed since the...more

McDermott Will & Emery

OTA Finds CDTFA’s Audit Methodology Arbitrary

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In Appeal of Colambaarchchi (OTA Case No. 21017152; 2023-OTA-302), a California-based retailer was audited by the California Department of Tax and Fee Administration (CDTFA) for years 2016 through 2019. Upon audit, CDTFA...more

Baker Donelson

SALT Select Developments – June 2023

Baker Donelson on

State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. In this newsletter edition, we will briefly summarize certain state and local tax (SALT)...more

Husch Blackwell LLP

Indiana Legislation Impacts Mobile Workforces and Asset Acquisitions

Husch Blackwell LLP on

On May 4, 2023, Indiana Governor Eric Holcomb signed legislation (Laws 2023, SB419) that, among other tax changes, included provisions to exempt from income tax nonresidents receiving compensation for employment duties...more

Eversheds Sutherland (US) LLP

Georgia’s 2023 legislative session ends with significant tax legislation

Eversheds Sutherland (US) LLP on

During the 2023 legislative session, the Georgia General Assembly passed significant tax legislation including decoupling from IRC § 174, imposing sales tax on certain digital goods, and revising eligibility for the...more

Baker Donelson

SALT Select Developments - March 2023

Baker Donelson on

State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. In this newsletter edition, we will briefly summarize certain state and local tax (SALT)...more

Freeman Law

Texas Tax Roundup | December 2022: Sweepstakes, Medical Records, and More!

Freeman Law on

December was a bit of a slow month on the Texas tax front. Hopefully everyone was out of their respective offices and enjoying the holidays/resting up for the upcoming legislative session. Still, we got an interesting opinion...more

BakerHostetler

Ohio Supreme Court Waves Red Flag on Commercial Activity Tax Assessment

BakerHostetler on

Key Takeaways ..The Ohio Supreme Court decision in NASCAR Holdings, Inc. v. McClain is an Ohio commercial activity tax case that provides another recent example of state courts wrestling with how to apply statutory...more

Gray Reed

Exxon’s Attempt to Create New Sale/Lease Tax Law Fails

Gray Reed on

The principal contention in the tax refund case of Exxon v. United States was whether certain mineral related transactions between Exxon and the countries of Qatar and Malaysia were sales or leases.  Originally Exxon treated...more

Freeman Law

Texas Tax Roundup | August 2022

Freeman Law on

Howdy folks, and welcome back to another action-packed edition of the Texas Tax Roundup! Let’s see what shocking developments in the realm of Texas tax that the month of August had in store!...more

BakerHostetler

Corporations should analyze and model the impact of Pennsylvania's recently enacted tax law changes

BakerHostetler on

Late in the evening of July 7, 2022, Governor Tom Wolf signed Act 53 of 2022 (Act 53) into law. Act 53 significantly modifies the corporate net income tax (CNIT), subjects certain ride-sharing agreements to sales tax,...more

Venable LLP

Cryptocurrencies, NFTs, and State Tax - There's Lots That We Don't Know Yet

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Every so often something new and different comes along in the world of state and local tax that does not fit within the existing conceptual frameworks and rules. For example, the delivery of digital books and other digital...more

Smith Anderson

North Carolina Tax Legislation Enacted in the 2022 Short Session

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The North Carolina General Assembly ended its 2022 short session on July 1. While the legislature is scheduled to reconvene on July 26, no additional tax legislation is expected to be considered....more

Baker Donelson

SALT Select Developments - June 2022

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State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. In this newsletter edition, we will briefly summarize certain SALT developments in several...more

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