State and Local Tax
Dissecting Maryland’s Taxation of Digital Products: Part 3 – Some Continued Education and Nonprofit Organization Events are Taxable
Last year, the Maryland General Assembly enacted House Bill 932, which made the sale of digital products subject to tax….
Tennessee Rules that Online Cloud-Based Platform is Not Subject to Sales Tax
By: Tina Chunn, SALT Senior Manager At a glance The main takeaway: As more companies offer products and services through…
Virginia Residents: You May Pay Double State Tax on Pass-Through Entity Income
By: Jeff Glickman, SALT Partner At a glance The main takeaway: The decision of making a Pass-Through Entity Tax election…
Gain From the Sale of Federal Environmental Credits Treated as Apportionable Income in Wisconsin
By: Jess Johannesen, SALT Senior Manager At a glance The main takeaway: A ruling by the Wisconsin Tax Appeals Commission…
Washington Sources Service Revenue to Location Where Customer Received Benefit
By: Aspen Fairchild, SALT Senior Associate At a glance The main takeaway: Determining how to source service revenue for state…
Dissecting Maryland’s Taxation of Digital Products: Part 2 – The Treatment of Software as a Digital Product
Earlier this year, the Maryland General Assembly enacted House Bill 932, which amended the state’s sales tax laws to make…
Texas Court Rules That Excavation Equipment Qualifies for Sales Tax Exemption
By: Tina Chunn, SALT Senior Manager At a glance The main takeaway: Manufacturers who are paying sales tax on machinery…
Buying a Business’s Assets? Don’t Ignore State Tax Successor Liability Issues
By: Jess Johannesen, SALT Senior Manager At a glance The main takeaway: Thorough state tax due diligence and analysis are…
3 State and Local Tax Resolutions for 2022
By: Jeff Glickman, SALT Partner At a glance The main takeaway: Addressing state and local tax risks and savings opportunities…