Aprio-R

State & Local Tax news

August 2020

Welcome to the August 2020 Issue of the Aprio State & Local Tax (SALT) Newsletter

With dozens of different taxes imposed by the 50 states (and thousands of local jurisdictions), we recognize how challenging it is to keep up with current issues and developments. This newsletter is designed to provide insights on developments in state and local taxes including new legislation, regulations, rulings and cases addressing issues such as corporate and personal income taxes, sales and use taxes, nexus, franchise/net worth taxes, etc.

This issue of the newsletter contains articles addressing:

In case you missed prior issues of this newsletter, please click here

If you have any comments, questions or suggestions regarding current or future topics, or if you would like to learn more about Aprio's SALT Practice, please email me at [email protected]. Thank you.

Jeff Glickman
Jeff Glickman, J.D., LL.M.
Partner-in-Charge, State & Local Tax Practice
 
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Virginia Rules that Individual is a Dual Resident but is Entitled to Claim a Credit for Taxes Paid to the Other State

By Jeff Glickman, SALT Partner

Due to the state rules that determine residency for income tax purposes, an individual could be a resident of two states, which can then result in issues with claiming a tax credit for taxes paid to other states.    

 
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Tennessee Rules That Live Online Class is Not Taxable but Self-Paced Online Class Is Taxable

By Kristen Mantilla, SALT Associate

A recent Tennessee ruling addressing the application of sales tax to online live and self-paced education courses highlights that the manner in which a good or service is provided has a direct impact on the taxability of that good or service.

 
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Best Buy Owes Illinois Sales Tax on Installation Contracts

By Jess Johannesen, SALT Manager

An Illinois Court of Appeals decision concluded that just because Best Buy enters into contracts with customers to install appliances purchased in the stores does not turn the entire transaction into a nontaxable service.

 

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Ohio Concludes that Taxpayer’s Survey Respondents Service is Subject to Sales Tax

By Tina Chunn, SALT Senior Manager

As businesses provide more services through technology and software platforms, it becomes essential to consider the sales tax implications, because those services may be subject to tax based on state taxable service classifications.

 

About Aprio's State and Local Tax Practice

Aprio's State and Local Tax (SALT) practice advises clients on the state and local tax implications of their business operations, allowing clients to strategically minimize their liabilities and risks. Our team has over 50 years of combined SALT experience working in industry, state departments of revenue, public accounting and private law practice. We specialize in all areas of SALT, including matters related to state tax nexus, corporate and personal income taxes, sales/use tax, franchise/net worth taxes, credits and incentives, and mergers and acquisitions. In addition, we represent clients in administrative matters before state revenue departments around the country, including audit defense and settlement negotiations, pursuing voluntary disclosure agreements and obtaining letter rulings.