Taxes
Texas Rules That Taxpayer is Providing Taxable Data Processing Services
Whether a particular service should be classified for sales tax purposes as an exempt information service or a taxable data…
New Jersey Issues Guidance for Mandatory Unitary Combined Reporting
As part of a major corporate tax overhaul, New Jersey enacted mandatory combined unitary reporting for taxable years ending on…
Alternative Tax Strategies for the Qualified Improvement Property “Glitch”
The road to tax reform was paved with good intentions. The Tax Cuts and Jobs Act (TCJA) produced the most…
Louisiana Denies Claim of Overpaid Sales Tax from Rewards Program Transactions
This Louisiana Court of Appeals decision highlights the sales tax impact of discounts, including rebates and coupons, which can vary…
Washington Rules That Pharmacy Benefit Service Provider’s Revenues are Subject to B&O Tax
A Washington Court of Appeals opinion explains how the status of a third party as an agent or independent contractor…
Employer-Owned Life Insurance Policies: Tax Treatment & Reporting Requirements
In the past, money received through a life insurance contract, paid by reason of the death of the insured, were…
New York Rules that Marketplace Facilitator is Required to Collect Sales Tax
Despite not having a marketplace facilitator statute at the time of the ruling, the state ruled that a marketplace facilitator’s…
Donations of Food Inventory Equals Sizeable Charitable Deductions for Restaurants
Restaurants that donate food inventory to charitable organizations could have the opportunity to claim tax deductions for charitable contributions, which…
Indiana Rules on Employee/Contractor Status for Unemployment Insurance Tax
Worker classification issues don’t just impact federal taxes, and businesses that misclassify workers can be held liable for state unemployment…