State And Local Tax Blog

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…

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.