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Oregon Tax Ruling: NBC’s Economic Ties with Local Stations Triggers Income Tax Nexus
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...
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Massachusetts Denies Nonresident’s Refund Claim for COVID-19 Telecommuting
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...
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Online Retailer’s Use of In-State Fulfillment Company Did Not Create Nexus in Arizona
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...
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New York City Rules That Tax Gain from Sale of Partnership Interest is Subject to Corporate Tax
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...
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Uber Eats is a Marketplace Facilitator….Are You?
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...
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Hawaii Enacts Economic Nexus Threshold for Income Tax and Other Significant Tax Legislation
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...
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Washington Enacts New Economic Nexus Rules for B&O and Sales Taxes
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...
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DoorDash is Subject to Business License Tax in Anderson, South Carolina
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...
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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 participation in the transaction was enough for the state to...
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In-State Activities Performed by a Third-Party Representative Created Sales Tax Nexus in Washington
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...
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