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...
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Taxability of SaaS: Are States Keeping Up With the Way We Do Business?
Sales 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
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State PTE (Pass-Through Entity) Election: the SALT Cap Workaround
The 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
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What Is a Voluntary Disclosure Program?
It’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
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New Jersey—First to Address State Tax Treatment of Virtual Currencies
How 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
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Arizona Individual Income Tax & Proposition 208
The 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
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Maryland Digital Tax Challenge Is Moving Forward In State Court
Last 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
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Successor Liability: Are You Buying a Business That is Subject to Texas Taxes?
Protecting 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
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Passive Entities Under Texas Tax Law
Under 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
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California Is Targeting Unclaimed Property Holders
The 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