Posts by Kayla Harris
COVID-19: State and Local Tax Implications – Part 3: CARES Act Guidance
By Jeff Glickman, SALT Partner On March 25, 2020, President Trump signed the Coronavirus Aid, Relief, and Economic Security (CARES) Act into law. For a summary of that bill, please see Aprio’s article on the COVID-19 Advisor website. While there are many tax and non-tax provisions, from a state income tax perspective it is important to…
Read MoreCOVID-19: State and Local Tax Implications – Part 2: Nexus and Income Tax Withholding Guidance
By Jeff Glickman, SALT Partner A month ago, one of the big unknowns in the SALT world was the potential state tax impact to companies that started having employees working from locations where the company was not otherwise doing business due to mandated “shelter-in-place” or similar governmental orders. For example, if a resident of New Jersey,…
Read MoreA Borrower’s Toolkit for COVID-19
A Time for Conversation With Your Lender – What to Ask and What to Ask For By Michael Levy, Partner-in-Charge, Transaction Advisory Services at Aprio, David Zafft, Director, Transaction Advisory Services at Aprio, Will Gaines, Partner at Nelson Mullins, Gina Kim, Partner at Nelson Mullins As we move into the second quarter of 2020, companies…
Read MoreMichigan Court of Appeals Tells Tax Tribunal to Consider Income Tax Nexus in Light of Wayfair
A few jurisdictions have begun to enact Wayfair-type economic nexus rules for income tax purposes, but this Michigan case raises the possibility that states may apply economic nexus principles for periods prior to the Wayfair decision. By Jess Johannesen, SALT Manager Since the expansion of economic sales tax nexus rules following the U.S. Supreme Court Wayfair…
Read MoreAprio’s Expansion in Birmingham Market Prompts Firm to Relocate to New Office Space
New space presents opportunity for strategic growth across Alabama Contact: Kayla Harris 770-845-8515 or [email protected] ATLANTA – Feb. 6, 2020 – Aprio, LLP, a nationally-recognized top 100 CPA-led business advisory firm announced today that the firm’s Birmingham office has relocated to accommodate the firm’s growth and expansion in the Birmingham market. Aprio Birmingham is now…
Read MoreAprio Names Matt Wise Assurance Practice Group Director
Wise to bring Aprio’s audit experience into the future through innovation Contact: Kayla Harris 770-845-8515 or [email protected] Aprio, LLP, a nationally-recognized top 100 CPA-led business advisory firm announced today that Matt Wise has been named the firm’s new Assurance Practice Group Director, effective Jan. 1, 2020. Wise will succeed Frank Gudger, who has served as Aprio’s Assurance Practice Group Director since…
Read MoreWayfair and Nexus: The Aftermath, Part 7 – Thresholds, Timing and Local Taxes
States and localities continue to enact sales tax economic nexus rules, apply Wayfair to income tax, and provide guidance in a variety of areas, including what revenue counts toward the thresholds and procedures for registering after the thresholds are exceeded. States and localities continue to enact economic sales tax nexus rules following the Wayfair decision…
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Wayfair and Nexus: The Aftermath, Part 5 – Aggregation and Local Issues
To celebrate the one-year anniversary of the Wayfair decision, this article addresses recent guidance from Virginia on its aggregation rules for computing the sales threshold, as well as the potential impact of the decision on local tax jurisdictions. The one-year anniversary of the Wayfair decision was celebrated on June 21 and during the past year,…
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