This tax and spending measure solidifies numerous tax law changes originally enacted in the Tax Cuts and Jobs Act (TCJA) of 2017 and signed into law during President Trump’s first term in office. Read more.
The U.S. Supreme Court has issued a landmark decision, striking down a significant portion of President Trump’s tariff agenda, stating that only Congress can levy duties. The path forward for trade policy and refunds remains unclear.
Discover how Aprio is reimagining the professional services industry and growing our impact. View our 2025 Annual Report.
By: Jeff Glickman, SALT Partner At a glance The main takeaway: NBC Universal created nexus within the state of Oregon based on its economic connections arising from its contractual relationships with independent...
By: Michael Colavito, SALT Director At a glance The main takeaway: A nonresident was subject to income tax on wages after the Massachusetts Tax Board upheld the validity of the state’s emergency...
By: Tracey Stewart, SALT Associate At a glance The main takeaway: Years after the Wayfair decision, physical presence nexus is alive and well, especially with the rise in remote employment post-pandemic. Assess the impact: Companies need to...
When a taxpayer sells an equity interest in a business, the gain from that sale may be taxable in the jurisdictions where the business is being conducted as opposed to...
Almost as many states impose sales tax obligations on marketplace facilitators as they do on businesses with economic nexus, and the reach of these marketplace rules goes beyond Amazon, Etsy...
Hawaii became the first state to enact a Wayfair economic nexus provision for income tax purposes, and this may be the beginning of a trend for more states to do...
Recent legislation in Washington will expand Business & Occupation Tax nexus to capture more businesses and imposes certain reporting requirements on marketplace facilitators. By Jeff Glickman, SALT Partner On March 14, 2019, Washington...
By: Jeff Glickman, SALT Partner At a glance: The main takeaway: Despite no office or employees in the city of Anderson, the South Carolina Administrative Law Court ruled that DoorDash was subject...
Despite not having a marketplace facilitator statute at the time of the ruling, the state ruled that a marketplace facilitator’s participation in the transaction was enough for the state to...
At a glance The main takeaway: Despite the laser focus on sales tax economic nexus over the last several years, companies still need to consider their physical presence, which can be...