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State and Local Tax

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2019-2020 Pennsylvania Budget

Governor Tom Wolf and the Pennsylvania legislature finalized the state budget before the beginning of the new fiscal year on July 1, 2019. The budget does

Which States Can Tax Your Trust?

Imagine that you are a taxpayer living in Pennsylvania who has recently established a trust for the benefit of your Ohio-resident children. Further imagine

Illinois Tax Amnesty Program

The Illinois legislature recently passed and Governor J.B. Pritzker signed into law a amnesty program that will run from October 1, 2019 through November

Final Regulations on Charitable Contributions When a State or Local Tax Credit is Received

The Treasury Department and the Internal Revenue Service have issued the final regulations regarding charitable contributions for donors also receiving

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Determining State Residency for Income Tax Purposes

“How do I change my residency for state income tax purposes?” This is a common question that comes up at least several times during tax season.

Business Income Deduction Changes May Impact Professional Services Firms

On May 9, the Ohio House of Representatives passed House Bill 166 (“HB 166”) by a significant margin. If ratified by the Ohio Senate and signed

Auto Dealers in Ohio Border States Beware You May be Subject to Ohio Commercial Activity Tax

Auto dealers outside of Ohio with store locations near the Ohio border should pay attention to potential Ohio Commercial Activity Tax (CAT) filing obligations.

Wayfair Sales and Use Tax Legislation Developments

Recent Wayfair sales and use tax legislation developments include: California enacted new legislation increasing the sales threshold from $100,000 to $500,000

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West Virginia Enacts Special Apportionment Rules for Motor Carriers

Recently the State of West Virginia enacted special apportionment rules for motor carriers owned by individuals, partnerships, other pass-through entities

Sales Tax - New Legislation Wayfair Trends in 2019

It appears that 2019 is bringing some new trends in Wayfair economic nexus legislation for sales and use taxes. The most recent trend is that states such

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