State and Local Tax
Bitcoin and Texas Franchise Tax: Key Insights into Intangible Property Ruling
Summary: A private letter ruling concluded that for Texas Franchise Tax purposes, bitcoin is treated as intangible personal property. Taxpayers…
Washington Court Upholds B&O Tax Sourcing for Wholesale Drop Shipments
Summary: For business and occupation tax purposes, the Washington Court of Appeals agreed with the Department of Revenue that wholesale…
Massachusetts Unveils New Real Estate Withholding Tax on High-Value Property Transfers
Summary: Massachusetts enacted a new regulation that imposes a withholding tax obligation on certain sales of real estate by nonresident…
From Customs to Checkout: How Do Tariffs Impact Sales and Use Tax Compliance?
Summary: With U.S. tariff policy rapidly evolving, one important state tax question must be answered: what are the sales and…
New Mexico Court Reverses GRT Ruling Against Out-of-State Staffing Firm
Summary: The New Mexico Court of Appeals reversed a gross receipts tax judgement against an out-of-state staffing company, concluding that…
Online Ticket Sites Deemed Marketplace Facilitators for Sales to Live Events in Arkansas
Summary: The Arkansas Tax Appeals Commission ruled that an online ticket platform was required to collect and remit sales tax…
New Jersey Expands Benefits for Early-Stage Tech Investors
Summary: New Jersey expands benefits to investors in early-state technology companies through recent legislation that increases the base credit percentage…
California and Virginia Extend Pass-Through Entity Tax While Maine and Louisiana Address Sales Taxes on Digital Products and Service
Summary: California and Virginia extended the sunset for their pass-through entity taxes in response to the SALT deduction changes made…
Ohio Supreme Court Rejects Tax Break for Expense Reimbursements
By: Tina M. Chunn, SALT Senior Manager At a glance Schedule a free consultation today! Several states impose a gross receipts tax…
Breaking Down Maryland’s New Multiple Points of Use Guidance
By: Michael Colavito, SALT Director At a glance Schedule a free consultation today! On July 1, 2025, Maryland began imposing…