Our Thoughts On

Sort by

Categories
Authors

State and Local Tax

Articles 21 - 30 of 278

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,

Register to receive our weekly newsletter with our most recent columns and insights.

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

New Jersey Enacts Numerous Corporate and Individual Income Tax Changes

New Jersey Governor Phil Murphy recently signed legislation that enacted numerous, and significant, income tax changes for both corporate and individual

Pennsylvania Launches 1099-MISC Website

In 2017, Pennsylvania enacted Act 43 of 2017 which imposed a withholding requirement on payors of Pennsylvania-source income to certain nonresidents. The

Register to receive our weekly newsletter with our most recent columns and insights.

Pennsylvania Bonus Depreciation Update

On Thursday June 28, 2018, Pennsylvania Governor Tom Wolf signed into law Act 72 of 2018 (“Act 72”). Act 72 updates the Commonwealth’s

Pennsylvania Issues Guidance on Filing of Forms W-2 and 1099

To assist employers in complying with its new W-2/1099 filing requirements, the Pennsylvania Department of Revenue released the 2018 W-2 and 1099 Employer

Register to receive our weekly newsletter with our most recent columns and insights.