State and Local Tax
New York: Charges Incurred Through Tableside Tablet Content Are Now Taxable
By: Aspen Fairchild, SALT Associate At a glance: The main takeaway: Tableside mobile tablets have become a mainstay at many…
An Update on the Wayfair Decision: And Then There Were None
By: Jeff Glickman, SALT Partner At a glance: Wayfair news: As we approach the three-year anniversary of the South Dakota…
Washington 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…
Virginia Ruling Explains Documentation Requirement for Electronic Delivery of Software
By: Jess Johannesen, SALT Senior Manager At a glance: The main takeaway: A new sales tax ruling out of Virginia…
New York and Georgia Legislatures Enact Pass-Through Entity Taxes
By: Jeff Glickman, SALT Partner at Aprio At a glance: The Main Takeaway: The New York and Georgia state legislatures have…
Government Contractors Impacted by Maryland’s New Sales Tax on Digital Products
Maryland’s sales and use tax was recently expanded to include the taxation of “digital products.” Despite the sale of products or…
Maryland’s RELIEF Act Expands Pass-through Entity Tax Election to Apply to Nonresidents
On February 13, 2021, the Maryland legislature approved Governor Larry Hogan’s Recovery for the Economy, Livelihoods, Industries, Entrepreneurs and Families…
Maryland’s Pass-through Entity Tax Election: Is There a Benefit for Restaurants, Hotels, Distributors and Retailers?
Recent IRS and Maryland publications have provided additional guidance and clarification on Maryland’s pass-through entity (PTE) tax election. The election…