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State And Local Tax Blog

Blogs January 29, 2020 New Jersey Acts to Tighten Up on Worker Misclassification

Worker misclassification (employee vs. independent contractor) is a serious issue. The State of New Jersey adopted what is known as the ABC Test, and Governor Phil Murphy signed six bills (Assembly Bills 5838, 5839, 5840, 5843, 4226 and 4228) into la…

Blogs January 21, 2020 New Jersey’s Film Tax Credit Agreed Upon Procedures: Ready for Its Close Up

The requirement for a film production company and its CPA to submit an agreed-upon procedures report to the NJ Economic Development Authority in order to review the Garden State Film Tax Credit.

Blogs January 13, 2020 Income Tax Nexus Implications in a Post-Wayfair World

Wayfair overturned the physical presence nexus standard for sales tax purposes. Companies and states both acted swiftly to adjust. Discussion of the changes that ensued, including income tax nexus, filing thresholds, and market-based sourcing.

Blogs August 08, 2019 New Jersey Expands Angel Investor Tax Credit – Potentially up to 25%

An update on the changes to the New Jersey angel investor tax credit, which was recently expanded.

Blogs January 29, 2019 Panel: The State of the Cannabis Industry

EisnerAmper’s Rising Stars recently held a panel discussion on “The State of the Cannabis Industry,” moderated by EisnerAmper. The panelists kicked off the session by discussing the current state of cannabis at the local, national, and global level.

Blogs July 30, 2018 Connecticut’s New Pass-Through Entity Tax: Practical Considerations

By shifting the burden of the Connecticut tax to the PTE, the new tax becomes an additional cost and compliance burden at the PTE level with additional costs likely to affect the business dynamics between the PTE and its owners.

Blogs July 27, 2018 Is New York’s Optional Payroll Tax Workaround Right for Your Business?

New York became the first state to enact legislation specifically designed as a “workaround” to the limitation on state and local taxes enacted as part of federal tax reform the IRS has indicating its intention to question state workaround programs.

Blogs July 17, 2018 What Law Firms Need to Know About Connecticut’s New Tax on Pass-Through Entities

Connecticut has responded to the Tax Cuts and Jobs Act with a new law which will alter its approach to taxing income from law and other professional services firms organized as pass-through entities. Here are the most noteworthy features of the new t…

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…