Archive for February 2018
A New Era of Protein? Lab-Grown Meat and Other Flexitarian Trends
Clean meat, lab-grown meat, plant protein and veg-centric dining will continue to impact foodservice. Here are some of the most relevant trends for 2018.
Read MoreTexas Ruling Addresses Sales Tax Sourcing for Services Provided Over the Internet
A Texas taxpayer’s use of registration IP addresses to source sales is just one example of how state sales tax rules are evolving in response to technological advances. By Jess Johannesen, SALT manager The evolution of business and technology typically outpaces the ability of states to enact legislation or to promulgate rules and guidance for…
Read MoreTexas Ruling Addresses Sales Tax Sourcing for Services Provided Over the Internet
A Texas taxpayer’s use of registration IP addresses to source sales is just one example of how state sales tax rules are evolving in response to technological advances. By Jess Johannesen, SALT manager The evolution of business and technology typically outpaces the ability of states to enact legislation or to promulgate rules and guidance for…
Read MoreMichigan Court Rules that Retailer is Also a Contractor for Sales and Use Tax Purposes
The installation of counter tops, fixtures and sinks made them no longer tangible personal property – and thus subject to use tax for the installing company. By Tina Chunn, SALT senior manager It is often challenging to determine the treatment of a retailer vs. a contractor for sales and use tax purposes in each state.…
Read MoreNew Jersey Tax Court Rejects State’s Attempt to Add Back Foreign Source Income
The Tax Court determined that the Department of Revenue had overstepped its bounds when using a regulation to justify the inclusion of worldwide income in a taxpayer’s entire net income. Recently, the New Jersey Tax Court issued an opinion ruling that New Jersey cannot impose corporate business tax (CBT) on a non-U.S. company’s foreign-source income…
Read MoreTax Court Rejects Indiana’s Narrow Interpretation of Revenue Sourcing Rules
The Tax Court determined that an online university’s actual income-producing activities took place outside the state and thus should not be sourced to Indiana. In our August 2017 SALT Newsletter, Aprio reported on a tax department policy decision in Indiana where the state took a questionable position on its income tax revenue sourcing rules. For…
Read MoreUpdate: Is This the Beginning of a Paradigm Shift in Sales Tax Nexus?
The Supreme Court has agreed to hear a case that could overturn the physical presence nexus requirement. By Jeff Glickman, SALT partner In our November/December 2017 SALT Newsletter, we reported on sales tax legislation enacted in 2017 that targeted marketplace facilitators like Amazon and required them to collect sales/use tax under certain circumstances. One such…
Read MoreProcurement Policies for Nonprofits
As of January 1, 2018, nonprofit organizations must be in compliance with the new procurement regulations. If you haven’t done so already, now is the time to review your procurement policies and procedures. The new regulations are effective for all nonprofits with federal grants and cost-plus contracts that fall under Uniform Guidance. You may be…
Read MoreFor B2B Sales, When Is Amazon Business Worth a Look?
When does it make sense to run your business-to-business (B2B) sales through Amazon Business? Take a look at the potential advantages — and drawbacks.
Read MoreHow to Get More Women on Corporate Boards
Formal mentoring and networking programs aim to boost the number of women on corporate boards, a move that’s been shown to benefit businesses.
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