State and Local Tax
Pennsylvania and Washington Address Sales Tax on Non-Fungible Tokens (NFTs)
By: Jess Johannesen, SALT Senior Manager Mitchell Kopelman, Partner-in-Charge, Technology & Blockchain At a glance The main takeaway: Pennsylvania and…
Massachusetts Issues Sales Tax Guidance on Process for Apportioning Software Sales
By: Betsy Goldstein, SALT Manager At a glance The main takeaway: Recent guidance in Massachusetts tackles the application of sales…
Is Your Vacation Home Sufficient to Establish Residency? A New York Court Case Changes the Game
By: Tina Chunn, SALT Senior Manager At a glance The main takeaway: Taxpayers scored a big win in their fight…
Ohio and California Address Income Tax Treatment for Sales of Equity Interests in a Business
By: Jeff Glickman, SALT Partner At a glance The main takeaway: Ohio enacted a new law and California issued guidance…
Colorado Amends its Pass-Through Entity Tax to Expand Potential Benefits
By: Betsy Goldstein, SALT Manager At a glance The main takeaway: Colorado amended its pass-through entity (PTE) tax to make…
Massachusetts Rejects State Attempt to Tax Out-of-State Entity’s Gain from Sale of Partnership
By: Jeff Glickman, SALT Partner At a glance The main takeaway: A recent tax court case out of Massachusetts tackles…
Washington Rules that Nonresident Seller Using Fulfillment by Amazon has Nexus
By: Aspen Fairchild, SALT Senior Associate At a glance The main takeaway: A taxpayer utilizing the “Fulfillment by Amazon” selling…
New York Enacts Tax Credit for Digital Game Developers
By: Jess Johannesen, SALT Senior Manager At a glance The main takeaway: New York has big hopes that a new…