State and Local Tax
Virginia Amends Residency Definition for Estates and Trusts
On February 15, Virginia amended its estate/trust residency statute by removing one of the definitions used to determine whether an…
Do You Know the Laws Governing Unclaimed Property in Your State?
It is not uncommon for nonprofit organizations to have uncashed checks, such as refunds from clients or customers or payments…
Top Tax Question for Law Firm Partners: Should I Participate in State Composite Filings?
Many law firms operate in more than one state. Oftentimes, this requires partners or shareholders to file income tax returns…
Maryland Legislature Enacts Single Sales Factor Phase-In
On April 24, 2018, Maryland Governor Larry Hogan signed legislation HB1794 and SB1090 that will phase-in a single sales factor…
State Taxes That May Go Unnoticed
The majority of states impose an income tax as well as a sales and use tax on businesses, but it’s…
Virginia Businesses: STOP Overpaying Local BPOL Tax Webinar Q&A
In June, Michael L. Colavito, Jr. and Grant Patterson hosted an informative webinar, “Virginia Businesses: STOP Overpaying Local BPOL Tax,”…