News & Analysis as of September 19, 2024

Income Taxes › South Dakota v. Wayfair

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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 -

Limitations on the Ability to Tax

Blank Rome LLP on 10/21/2022

In the post-Wayfair age, the challenges to a jurisdiction’s ability to tax have decreased. However, the pandemic brought a slew of new tax considerations and emergency rules and legislation, which have resulted in a steady...more

The Wayfair Decision: How Technology is Changing State Tax Laws

Bowditch & Dewey on 4/14/2022

The U.S. Supreme Court decision in South Dakota v. Wayfair, Inc. 138 S. Ct. 2080 (2018) upended how businesses think about state tax compliance. In Wayfair, the Court upheld a South Dakota sales tax law that taxed...more

Why State And Local Tax Due Diligence Is Important

Freeman Law on 2/23/2021

Why is State and Local Tax (SALT) due diligence important in mergers and acquisitions? Someone else’s issues may be your headache and cost you a lot of money!...more

State and Local Tax Nexus

Freeman Law on 12/29/2020

This article is the first of a three-part series regarding the State and Local Tax consequences of doing business in multiple states. Part 1 will discuss Nexus, Part 2 will discuss Voluntary Disclosures, and Part 3 will...more

Web-Based Businesses and Other "Remote Sellers" Beware – A Morass of Sales Tax Obligations Are Upon You

Ward and Smith, P.A. on 11/19/2020

Sales Tax Obligations — Businesses with a Physical Presence in a State - It should come as no surprise that almost all states require businesses with a physical presence in a state and that sell goods or services in the...more

Pennsylvania Adopts Economic Nexus Standard for Corporate Net Income Tax

Ballard Spahr LLP on 10/4/2019

In Corporation Tax Bulletin 2019-04, the Pennsylvania Department of Revenue (the Department) announced that, effective for tax years beginning on or after January 1, 2020, a corporate taxpayer with $500,000 or more of direct...more

US Supreme Court hears trust nexus oral arguments

Eversheds Sutherland (US) LLP on 4/18/2019

On April 16, 2019, the US Supreme Court heard oral arguments for North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, which asks whether the Due Process Clause prohibits states from taxing trusts...more

Georgia Legislature enacts significant tax legislation but falls short on major sales tax proposals

Eversheds Sutherland (US) LLP on 4/5/2019

Georgia’s 2019 legislative session concluded on April 2, 2019. Several important tax changes passed or were considered this year, and are discussed below. Passed Bills - Unless otherwise indicated, these bills have...more

Tax & Representation - September 2018

Brownstein Hyatt Farber Schreck on 9/24/2018

TAX TIDBIT - “So what do we have? Caddyshack II, Weekend at Bernie’s II, Jaws: The Revenge… The sequel is just about never as good as the original. In this case, I sure hope this Tax Scam 2.0 is just as popular as the...more

Georgia Legislature enacts significant income, sales, and property tax legislation

Eversheds Sutherland (US) LLP on 4/5/2018

The Georgia legislative session concluded on March 29, 2018. In addition to two major bills relating to federal tax reform, Georgia enacted several other pieces of notable tax legislation....more

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Income Taxes › South Dakota v. Wayfair

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