Washington state is known for its overly complicated Business and Occupation (B&O) tax, but relief is now in sight with the latest proposal from the...

Starting in 2023, the State of Arizona Will Implement a 2.5% Flat Tax As a part of the 2021 Arizona state budget, a 2.5% flat...

More often than not, U.S. states are not in the habit of providing clear guidance on a myriad of tax issues. From what activities trigger...

Cryptocurrency — or “virtual currency” as it’s called by the Arizona legislature — is rapidly becoming more accepted and accessible to the general public. Arizona...

The Tax Rate for Arizona Pass-Through Entities is Revised in House Bill 2871 Arizona House Bill 2871 was signed into law on June 28, 2022, revising...

Firstly, how do sales apportionment sourcing rules work? A little background… Sales apportionment sourcing rules are known to be complex and changing along with the...

New Mexico issues payment guidance for optional pass-through entity (PTE) tax election.  On March 8, 2022, New Mexico Governor Michelle Lujan Grisham signed House Bill 102 into...

New York Adopts Multistate Tax Commission (MTC) Internet Activities Guidance In light of the Multistate Tax Commission’s guidance in August 2021 suggesting how states should tax internet...

SB 113 Lifts Limitations on Use of Tax Credits & Expands Elective Pass-through Entity Tax  On February 9, 2022, Governor Newsom signed SB 113 into law. This...

Legal Ruling 2022-01 Clarifies Assigning Gross Receipts From Sales of Services Legal Ruling 2022-01 was issued on March 25, 2022. In this ruling, the California...

On November 15, 2021, the Infrastructure Investment and Jobs Act was signed into law. As a result, the Employee Retention Credit (ERC), with the exception...

Work from anywhere employees prompt issues of state income tax nexus for businesses with remote team members working outside of the company’s home state. Many...

On August 4, 2021, the Multistate Tax Commission (MTC) held a vote of their compact and sovereignty member states on the revised “Statement of Information...

House Bill 2838 was signed into law on July 9, 2021 by Arizona Governor Doug Ducey. The law goes into effect for tax years beginning...