The Texas Supreme Court (the “Court”) issued its ruling in regards to Sirius XM (the “Company”) and the method of apportioning receipts from services to...
Taxability of SaaS: Are States Keeping Up With the Way We Do Business?
InsightsSales and Use Tax & Software as a Service (SaaS) As businesses continue to develop new ways to serve customers, thanks in large part to...
Mar 31, 2022
8 Min Read
State PTE (Pass-Through Entity) Election: the SALT Cap Workaround
InsightsThe Workaround for the State and Local Tax (SALT) Cap Many states have been following the trend of passing PTE (pass-through entity) election laws in the wake...
Mar 31, 2022
11 Min Read
What Is a Voluntary Disclosure Program?
InsightsIt’s Time to Get Compliant with State Tax Rules. Taxpayers can be proactive and achieve compliance with state tax laws and rules to avoid certain...
Mar 31, 2022
4 Min Read
New Jersey—First to Address State Tax Treatment of Virtual Currencies
InsightsHow Should Taxpayers Treat Virtual Currency Transactions? New Jersey is the first state to address the state tax treatment of virtual currencies. New Jersey’s Division of...
Mar 27, 2022
4 Min Read
Arizona Individual Income Tax & Proposition 208
InsightsThe Arizona Department of Revenue (ADOR) has issued the following guidance for taxpayers regarding the recent ruling by the Maricopa County Superior Court ruling, striking down the...
Mar 23, 2022
3 Min Read
Maryland Digital Tax Challenge Is Moving Forward In State Court
InsightsLast year, Maryland became the first state to impose a tax on digital advertising services (the “Digital Tax”). The digital tax was passed by both...
Mar 20, 2022
4 Min Read
Successor Liability: Are You Buying a Business That is Subject to Texas Taxes?
InsightsProtecting Yourself Against Successor Liability If you are buying a business that is subject to Texas taxes, you may want to consider obtaining a Texas tax...
Feb 22, 2022
4 Min Read
Passive Entities Under Texas Tax Law
InsightsUnder Texas law, “passive entities” are exempt from the Margin Tax and are not included in a combined Margin Tax return. What is a passive...
Feb 18, 2022
4 Min Read
California Is Targeting Unclaimed Property Holders
InsightsThe State of California is Applying Pressure to Improve Compliance with Reporting Requirements on Unclaimed Property If you have a business or unclaimed property in...
Feb 4, 2022
5 Min Read
Were Your Sales and Use Taxes Paid in Error?: Reverse Sales Tax Audits for Energy Companies
InsightsTo enhance cash flow, energy companies should review their tax procedures to determine if sales and use taxes were paid in error. If sales and...
Jan 26, 2022
5 Min Read