State and Local Tax
Tennessee Sales Tax Rule Continues Economic Nexus Trend
This article was co-authored by Paul A. Zee-Cheng. On October 3, 2016, Tennessee issued a proposed rule making it the third…
Pennsylvania Sales Tax Goes Digital
Effective August 1, 2016, Pennsylvania’s sales tax will be imposed on the sale of digital products. Thus, sellers of digital…
“Flexible” South Carolina Ruling Creates Sourcing Uncertainties
On May 20, 2016, an Administrative Law Court decision in South Carolina resulted in the two things that taxpayers try…
Purchasing Meals as a Tax Exempt Entity in VA, What you Need to Know
Virginia Changes Sales Tax Policy on Meals Purchased by Tax Exempt Entities – Effective as of April 22, 2016, a change…
Alabama Sales Tax Regulation Ignores U.S. Supreme Court
A new sales tax regulation in Alabama directly contradicts the bright-line physical presence nexus standard created by the U.S. Supreme…
The Sourcing Tail Wagging the Nexus Dog
There is a growing list of states that have adopted a more aggressive income tax nexus standard. On August 11,…
Market-Based Sourcing: Not Just a Trend
The shift to market-based sourcing is more than just a trend in state income tax. More than 20 states have…
Tax Amnesty Coming to Maryland
Maryland taxpayers with outstanding liabilities will have a chance to come clean through a tax amnesty program that will take…
Goodlatte Proposes “Origin” Approach for Internet Sales Tax
On January 13, 2015, House Judiciary Chair Bob Goodlatte (R-VA) released a discussion draft of his long-awaited plan to simplify…
Illinois Adopts the Nation’s First Automatic Retirement Fund
On January 4, 2015, the Governor of Illinois approved an innovative approach for residents to save for retirement. The legislation…