State and Local Tax
North Carolina Enacts Significant Tax Reform and PPP Borrowers May Be Eligible for a Refund
By: Jeff Glickman, SALT Partner At a glance The main takeaway: The state’s 2021 Appropriations Act carries a few key…
Professional Service Businesses That Also Sell Goods Should Pay Special Attention to Their Sales Tax Obligations
By: Betsy Goldstein, SALT Manager At a glance The main takeaway: A new South Carolina Revenue Ruling addresses the sales…
State Alternative Apportionment Requests: Lessons From a Virginia Ruling
By: Aspen Fairchild, SALT Senior Associate At a glance The main takeaway: Income for state income tax purposes is usually…
Making a Pass-Through Entity Tax Election? Beware: Some Owners May Pay More Tax
By: Jeff Glickman, SALT Partner At a glance The main takeaway: Pass-through entities should use caution if considering a pass-through…
New York Rules that Taxpayer Established Statutory Residency before Becoming Domiciled
By: Aspen Fairchild, SALT Senior Associate At a glance The main takeaway: The actions you take leading up to moving…
Georgia Nonprofits: You May be Eligible for Certain Georgia Jobs Tax Credits
By: Betsy Goldstein, SALT Manager At a glance The main takeaway: Nonprofits may be eligible for certain jobs tax credits…
Illinois Provides Sales Tax Guidance for Try-Before-You-Buy Subscriptions
By: Tina M. Chunn, SALT Senior Manager At a glance The main takeaway: Subscription models such as “try before you…
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…
Form Over Substance Prevails in a Pennsylvania Real Estate Transfer Tax Case
By: Jess Johannesen, SALT Senior Manager At a glance The main takeaway: Taxing authorities typically look to the substance of…