Taxes
New Jersey and California Modify Pass-Through Entity Tax Rules to Expand Benefits
By: Jeff Glickman, SALT Partner At a glance The main takeaway: New Jersey and California amended their pass-through entity (PTE)…
Massachusetts SaaS Company Eligible for Single-Factor Apportionment as a Manufacturer
By: Betsy Goldstein, SALT Manager At a glance The main takeaway: A ruling in Massachusetts concluded that a company’s classification…
Florida Applies Service Revenue Sourcing Guidance Based on Location of Deliverables
By: Tina M. Chunn, SALT Senior Manager At a glance The main takeaway: Florida concluded that a taxpayer’s service revenue…
Georgia Pass Through Entity Tax
At a glance Schedule a consultation with Aprio to learn more about the Georgia pass-through entity tax and more. The full…
AB5 Makes it More Difficult to Classify Workers as “Independent Contractors”
At a glance The main takeaway: Governor Gavin Newsom has signed into law a new piece of legislation entitled AB5….
Governor Signs Two Significant Bills Affecting Businesses
At a glance Main takeaway: Earlier this week, Governor Newsom signed two significant bills that business should understand, SB 113 and SB 114….
IRS Provides Procedural Guidance for Employment Tax Determinations Under IRC Section 7436
Last month, we published the blog post, “Worker Classification and the Gig Economy,” which discussed the growing expansion of the…
Tennessee Rules that Online Cloud-Based Platform is Not Subject to Sales Tax
By: Tina Chunn, SALT Senior Manager At a glance The main takeaway: As more companies offer products and services through…
Virginia Residents: You May Pay Double State Tax on Pass-Through Entity Income
By: Jeff Glickman, SALT Partner At a glance The main takeaway: The decision of making a Pass-Through Entity Tax election…
Gain From the Sale of Federal Environmental Credits Treated as Apportionable Income in Wisconsin
By: Jess Johannesen, SALT Senior Manager At a glance The main takeaway: A ruling by the Wisconsin Tax Appeals Commission…