State And Local Tax Blog

Blogs July 11, 2022 Colorado Retail Delivery Fee

A look at the new state-imposed retail delivery fee on all deliveries to a Colorado location that have at least one item of tangible personal property subject to state sales or use tax.

Blogs March 10, 2022 Updates to the California Pass-Through Entity Elective Tax

California recently made some welcome changes to the California Small Business Act which promulgated the California Pass-Through Entity Elective Tax (CA PTEET). The changes made by SB 113 were retroactive to 2021 and removed some of the deterrents th…

Blogs November 15, 2021 Connecticut Tax Amnesty

Connecticut recently announced a tax amnesty program running through January 31, 2022 for almost all taxes administered by the Connecticut Department of Revenue Services including corporate business tax, sales/use tax, individual income tax, withhold…

Blogs October 05, 2021 State Tax Ramifications of Remote Workers for Law Firms

A recap of our recent webinar where our professionals discussed various issues surrounding telecommuting and nexus, apportionment, sourcing of service income, and various other tax and non-tax considerations for law firms.

Blogs August 16, 2021 NJ IRC Section 965 Potential Refund Opportunity

If you paid New Jersey Gross Income Tax on IRC Section 965 income in 2017 you have until January 1, 2022, to claim a refund.

Blogs July 07, 2021 Remote Worker Tax Case Won’t Go to Highest Court

The U.S. Supreme Court has decided not to hear New Hampshire vs Massachusetts—a case regarding remote workers.

Blogs December 11, 2020 Terminating California Residency

This article features points to ponder when terminating residency in California with regard to tax considerations.

Blogs September 21, 2020 California Assembly Introduces Wealth Tax

The California state assembly introduced a bill that would impose a first-in-the-nation state wealth tax on individuals. Not only would the tax be imposed on California residents, but also on Californians who leave the state after the tax is enacted.

Blogs May 21, 2020 Click-Through Nexus

Click-through nexus is not a panacea to increase tax revenue. Many states have not seen a positive impact from click-through nexus. Taxpayers should review their 3rd party business relationships to determine the impact to their sales and use tax regi…