State And Local Tax Blog

Blogs July 12, 2018 FAQs on the Wayfair e-Commerce Decision

The Wayfair e-Commerce decision has raised questions such as nexus thresholds, whether the Wayfair decision impact taxes other than sales taxes and what industries are impacted by this decision. These tax questions and more are addressed in this e-Co…

Blogs July 03, 2018 The New Jersey Film Tax Credit Is Back!

The NJ film tax credit program has been restored - effective as of July 1, 2018. Under this tax credit program, qualified productions can receive a tax credit in an amount equal to 30% of qualified expenditures. To follow is an overview of the requir…

Blogs June 22, 2018 SCOTUS Rules on Landmark Wayfair E-Commerce Taxation Case

The U.S. Supreme Court ruled against Wayfair, Inc., Overstock.com, Inc. and Newegg, Inc. and this carries ramifications for remote sales amounting to $460B annually. This decision fundamentally redefines nexus. It may have impact far beyond those of …

Blogs June 22, 2018 New Tax Law a Win for PA Pass-Through Shareholders and Members

Individuals can mitigate the new $10,000 limit on the deductibility of personal and real estate taxes on their federal returns through a tax credit program provided by the state of Pennsylvania. Here's how.

Blogs June 19, 2018 Oregon Institutes Statewide Transit Tax

Oregon has enacted a statewide transit payroll tax. The transit tax requires employers to withhold an additional .001% on wages of Oregon residents and nonresidents who perform services in the state of Oregon. Learn more about Oregon's transit tax ch…

Blogs June 15, 2018 IRS Identifies More Large Business and International Compliance Campaigns

We reported on the IRS Large Business and International division’s first three sets of campaigns under its issue-based audit approach. On May 21, the division announced an additional six campaigns, making a total of 35. They are as follows:

Blogs June 11, 2018 Connecticut’s Response to Federal Tax Reform Includes a New Tax on Pass-Through Entities

Signed legislation that shifts the burden of income taxes to pass-through entities is Connecticut’s response to federal tax reform and contains a number of provisions intended to respond to the “negative effects” of federal tax reform.

Blogs May 29, 2018 NY Amends “Part-Year” Residence Provision

The new New York State budget bill amends NY’s personal income tax as it relates to part-year residents. The new provision reverses the interpretation of the administrative law judge and the Department may seek to enforce the new provision now.

Blogs April 27, 2018 Wayfair: Will the U.S. Supreme Court Change How Internet Sales Are Taxed?

On April 17, 2018, the U.S. Supreme Court heard oral arguments in Wayfair, a much-anticipated case involving South Dakota’s power to impose sales/use tax collection requirements on out-of-state businesses without any physical presence in the state.