Archive for December 2017

Ohio recently introduced two new nexus standards, known as “in-state software nexus” and “network nexus,” that will take effect on Jan. 1, 2018. A major trend in sales and use taxation has been the enactment of laws that seek to subject more out-of-state businesses to sales tax collection and reporting requirements (i.e., sales tax nexus).…

This case highlights the importance of managing the entire audit process, as taxpayers under audit can raise concerns over how the auditor conducts the audit. By Jess Johannesen, SALT manager When businesses receive a notice of intent to audit, the paramount concern is often gathering and organizing the requested information. However, once that information is…

Texas’ combined group apportionment percentage includes Texas receipts only from group members that have nexus in the state. In this case, the parent did not have nexus because it did not maintain a place of business or perform services in Texas. By Tina Chunn, SALT senior manager One of the many income tax issues on…

A residential real estate developer’s case demonstrates that the determination of whether or not an out-of-state limited partner has nexus is dependent upon the specific facts of the situation. Typically, states consider taxpayers that own interests in pass-through entities (e.g., partnerships, limited liability companies and S-corporations) to have income tax nexus in those states in…

Minnesota taxpayers with losses subject to the limitation and whose NOLs were limited by apportionment under the old guidance may be able to amend their returns and claim refunds. On Nov. 6, 2017, the Minnesota Department of Revenue issued Revenue Notice 17-09, announcing that they will not challenge the Minnesota Tax Court’s decision in Sinclair…

2017 was the first year in which states enacted sales tax legislation aimed specifically at requiring “marketplace providers” to collect and remit sales tax on sales by third-party sellers. By Jeff Glickman, SALT partner For at least a decade now, states have been fighting a sales tax battle against remote sellers. The Internet has greatly…

As you begin preparing to file 2017 taxes and plan for 2018, check out this quick overview of state tax developments that may impact your business moving forward. By Jess Johannesen, SALT manager 2017 was a very busy year for state tax developments. As businesses begin preparing for the 2017 filing season and planning for…

Although there isn’t a final tax reform bill yet, several provisions in the federal tax reform proposal will have a direct or indirect impact on state and local tax liabilities. By Jeff Glickman, SALT partner Within the last few days, it appears as if leaders of the House and Senate have agreed to a tax…