State and Local Tax
Maryland Digital Advertising Tax Struck Down in State Court
On October 17, 2022, a Maryland circuit court judge struck down Maryland’s tax on digital advertising services as being in…
Texas Rules that Net Proceeds from Inventory Hedging Transactions are Included in Apportionment
By: Aspen Fairchild, SALT Senior Associate At a glance The main takeaway: In Texas, taxpayers are required to include the…
Another California Case Addresses an LLC’s Liability for the State’s Annual LLC Tax
By: Betsy Goldstein, SALT Manager At a glance The main takeaway: If your LLC owns a non-managing, minority interest in…
New York City Enacts Economic Nexus for Corporate Income Tax and Moves Up PTE Effective Date
By: Jeff Glickman, SALT Partner At a glance The main takeaway: Recent legislation amended New York City’s tax code to…
Oregon Rules that Taxpayer’s Activity Exceeded Protection of Public Law 86-272
By Jess Johannesen, SALT Senior Manager At a glance The main takeaway: An Oregon Tax Court case addresses certain activities…
Texas Issues Sales Tax Guidance on Taxpayer’s Online Learning Platform
By: Betsy Goldstein, SALT Manager At a glance The main takeaway: Texas joins other states that have provided sales tax…
Kentucky Joins States Taxing SaaS and Pennsylvania Codified Income Tax Economic Nexus
By: Aspen Fairchild, SALT Senior Associate At a glance The main takeaway: Kentucky enacted legislation that imposes sales tax on…
New York Disallows Residents a Tax Credit on Intangible Income
By: Tina M. Chunnm, SALT Senior Manager At a glance The main takeaway: Your state of residence may provide a…