Posts by Tina Chunn
Hawaii Tax Ruling Signals Tax Liabilities for Remote Workers and their Employers
By: Tina M. Chunn, SALT Senior Manager At a glance The main takeaway: Individuals who have worked remotely in different states since the beginning of the pandemic, and the businesses the employ them, may face new state tax burdens and increased complexity. Why it matters to you: Your business may be subject to tax obligations…
Read MoreA Tennessee Ruling Puts a Spotlight on the Sales Taxability of Marketplace Facilitators
By: Tina Chunn, SALT Senior Manager At a glance: The main takeaway: Though they haven’t received as much press as economic nexus rules, many states have recently enacted sales tax collection rules for marketplace facilitators like Amazon. Impact on your business: A recent ruling out of Tennessee sheds additional light on how to determine if…
Read MoreCalifornia: Taxpayer’s Out-of-State Activity Did Not Change Residency Prior to Sale of Stock
By: Tina M. Chunn, SLAT Senior Manager At a glance: The main takeaway: A recent case out of California shows that changing state residency is not a cut-and-dry issue. Impact on your business: You need to affirmatively abandon your “old” state of residence when moving to a new state to avoid complex and costly tax…
Read MoreWashington Businesses: Gross Receipts May Include Customer Reimbursements, Limiting Deductions
By: Tina M. Chunn, SALT Senior Manager At a glance: The main takeaway: A new ruling out of Washington suggests that customer reimbursements may be included in gross receipts. Impact on your business: This case calls into question B&O tax deductibility for certain Washington-based businesses. Next steps: Aprio’s State and Local Tax (SALT) team has…
Read MoreHow the Products You Sell Impact Your Purchase Exemptions
By: Tina M. Chunn, CPA, State and Local Tax Senior Manager at Aprio At a Glance: The Main Takeaway: Two advisory opinions out of New York address the application of sales tax exemptions when purchasing equipment, which can often differ depending on how and what your business sells. Impact on Your Business: In this article, we break…
Read MoreIntercompany Transactions: How Diligent Documentation Can Help You Avoid B&O Tax Liability
Although intercompany transactions will typically net out for income tax purposes, that isn’t necessarily the case for states that impose gross receipts taxes. Taxpayers should properly document their intercompany transactions in order to qualify for any applicable exemptions; otherwise, both the payor and payee could owe tax on the same revenues. By: Tina M. Chunn, CPA,…
Read MoreTennessee Issues Ruling on Survival of Net Operating Losses After Merger
When engaging in corporate mergers and acquisitions, including internal reorganizations, it is important for companies with state tax benefits, such as net operating losses, to be mindful of their treatment for state income tax purposes since not all states will permit those benefits to be used by the successor taxpayer. By: Tina M. Chunn, SALT…
Read MoreMissouri Issues Ruling on Taxability of Purchased and Stored Gift Cards
Even though the sale of gift cards to consumers is not subject to sales tax since those transactions are treated as the sale of intangible property, retailers are generally taxable on their purchase of those cards. By: Tina M. Chunn, SALT Senior Manager How sales tax is applied to the sale of a gift card…
Read MoreOhio Concludes that Taxpayer’s Survey Respondents Service is Subject to Sales Tax
As businesses provide more services through technology and software platforms, it becomes essential to consider the sales tax implications, because those services may be subject to tax based on state taxable service classifications. By: Tina Chunn, SALT Senior Manager On July 1, 2020, the Ohio Tax Commissioner (Commissioner) issued an opinion (similar to a letter…
Read MoreMissouri Court Applies Integrated Plant Doctrine to Manufacturing Exemption
States typically provide exemptions for manufacturing machinery and equipment, include repair and replacement parts, but the breadth of those exemptions varies by state based on a variety of factors. As this Missouri case illustrates, each item purchased must be analyzed independently. By: Tina M. Chunn, SALT Senior Manager Most states provide some form of sales…
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