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State and Local Tax

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Pennsylvania’s Economic Nexus Provision for Sales and Use Tax

On January 8, 2019, the Pennsylvania Department of Revenue issued Sales and Use Tax Bulletin 2019-01, clarifying how the Department will apply economic

Impact Fee Imposed by Pennsylvania Supreme Court

The Supreme Court of Pennsylvania issued its decision in Snyder Brothers, Inc. v. Pennsylvania Public Utility Commission, ruling that impact fees applied

California Sales and Use Tax Collection Requirements

California is the latest state to require out-of-state sellers to collect sales (use) tax if the seller reaches certain sales thresholds. California’s

New Jersey and New Mexico Offer Tax Amnesty Programs

New Jersey – Beginning November 15, 2018 and running through January 15, 2019, the New Jersey Division of Taxation is offering tax amnesty for eligible

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Sales Tax Due Diligence (A Deeper Dive)

As noted in our previous Our Thoughts On article, sales tax can be complicated in the context of a buying or selling an entity, and proper diligence is

What You Should Know About Sales Tax Due Diligence

Sales tax is rarely a top priority for either buyers or sellers, but should not be overlooked when evaluating a deal. A sales tax due diligence review

Understanding and Calculating Economic Nexus Thresholds for Sales and Use Tax

While a few states such as Hawaii and Vermont already have active economic nexus provisions in place for sales and use tax, remote sellers are anxiously

Ready for a Fast-Moving Wayfair World

Since the U.S. Supreme Court’s decision in South Dakota v. Wayfair eliminated the physical presence standard for substantial sales and use tax nexus,

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Ohio Bright-Line Residency Test

Ohio House Bill (“HB”) 292 creates an updated bright-line residency test which may be used by individuals to create a presumption that the

Ohio Sales and Use Tax Exemptions for the Oil and Gas Industry

Ohio House Bill (“H.B.”) 430 clarifies the Ohio sales and use tax exemption language for the oil and gas industry. The law becomes effective

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