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Arizona Court Reversal: Online Retailer’s Use of In-State Fulfillment Company Created Nexus
By: Tracey Stewart, SALT Associate At a glance The main takeaway: The Arizona Court of Appeals reversed a lower court ruling in the taxpayer’s favor and held that activities of third-party fulfillment...
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Taxpayer Created Income Tax Nexus from Licensing Software to Wisconsin Users
At a glance The main takeaway: In Wisconsin, a taxpayer created income tax nexus without any physical presence based on the licensing of software for use by customers located in the...
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Virginia Ruling Explains Documentation Requirement for Electronic Delivery of Software
By: Jess Johannesen, SALT Senior Manager At a glance: The main takeaway: A new sales tax ruling out of Virginia addresses in-depth documentation requirements for electronically delivered software purchases. Impact on your business:...
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This tax and spending measure solidifies numerous tax law changes originally enacted in the Tax Cuts and Jobs Act (TCJA) of 2017 and signed into law during President Trump’s first term in office.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.
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The One Big Beautiful Bill (OBBB), enacted on July 4, 2025, is shaking up the tax world for everyone, from businesses focused on growth to families planning for their future. See why it matters.