State And Local Tax Blog

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…

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…

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.

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.

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

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

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.

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…

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…