The Virginia Tax Commissioner issued a ruling on the sales and use taxability of wind electric generating equipment constructed by a taxpayer and used to produce electricity for sale or resale.
The facts provided in the...more
7/30/2025
/ Construction Industry ,
Contractors ,
Energy Projects ,
Offshore Wind ,
Renewable Energy ,
Sales Tax ,
State Taxes ,
Tax Commissions ,
Tax Exemptions ,
Tax Incentives ,
Utilities Sector ,
Virginia ,
Wind Power
On July 10, 2025, Missouri Governor Mike Kehoe signed House Bill 594 into law, amending RSMo. § 143.121 to exempt capital gains from its existing state income tax. For tax years beginning on or after January 1, 2025, income...more
7/22/2025
/ Adjusted Gross Income ,
Business Entities ,
Business Ownership ,
Capital Gains ,
Capital Gains Tax ,
Income Taxes ,
Pass-Through Entities ,
State Taxes ,
Tax Benefits ,
Tax Legislation ,
Tax Liability ,
Tax Reform
In the wake of the COVID-19 pandemic and increased remote work, multistate income tax and payroll tax withholding responsibilities have received heightened consideration nationwide. Employers keen on retaining and attracting...more
7/2/2025
/ Alabama ,
Coronavirus/COVID-19 ,
Corporate Taxes ,
Employees ,
Employer Liability Issues ,
Employer Responsibilities ,
Income Taxes ,
New Legislation ,
Non-Residents ,
Payroll Taxes ,
Remote Working ,
SALT ,
State Taxes ,
Tax Exemptions
As part of a continuing trend, Kansas Governor Laura Kelly has signed SB98 into law, becoming the latest state to enact a sales tax exemption for qualified data centers. Many states, including neighboring Missouri (see RSMo....more
5/27/2025
/ Data Centers ,
Economic Development ,
Incentives ,
Investment ,
Kansas ,
New Legislation ,
Regulatory Requirements ,
Sales Tax ,
State and Local Government ,
State Taxes ,
Tax Exemptions ,
Technology Sector
The Michigan Department of Treasury recently issued updated guidance addressing successor liability in response to Mertz v. Dep’t of Treasury [Dkt. No. 365480 (June 13, 2024)], a recent case before the Michigan Court of...more
Nevada law requires taxpayers to meet certain prerequisites before seeking judicial review of a Nevada Tax Commission decision. Taxpayers must either pay the amount at dispute or enter into a written agreement with the Nevada...more
Public Law 86-272 (P.L. 86-272) was first adopted by the U.S. Congress in 1959 to address the business concerns of tax implications from traveling salesmen working in multiple states. To address these concerns, Congress used...more
3/14/2025
/ Business Taxes ,
Commerce Clause ,
Income Taxes ,
Multistate Tax Commission (MTC) ,
New Jersey ,
Proposed Rules ,
Regulatory Requirements ,
State and Local Government ,
Tax Liability ,
Tax Reform ,
Tax Returns
New Mexico’s gross receipts tax (what the state calls its sales tax) is generally imposed on receipts derived by the seller from performing services in the state; however, a resale of the services is not generally taxable if...more
2/25/2025
/ Compliance ,
Department of Revenue ,
Exemptions ,
Gross Receipts ,
Health Care Providers ,
Healthcare ,
Hospitals ,
Provider Payments ,
Regulatory Requirements ,
State and Local Government ,
State Taxes ,
Tax Credits ,
Tax Liability ,
Taxation
As digital products and services continue to proliferate, states have begun to address the sales tax implications of sales of Software as a Service (SaaS) in a variety of ways. While a few states have clearly addressed how...more
A recent decision by the New Jersey Tax Court held that while taxpayers were required to report undistributed income from “deemed repatriation dividends” on their federal tax returns, they were not required to report that...more
1/29/2025
/ Compliance ,
Corporate Taxes ,
Dividends ,
Income Taxes ,
Internal Revenue Code (IRC) ,
International Tax Issues ,
New Jersey ,
State and Local Government ,
State Taxes ,
Tax Court ,
Tax Liability ,
Tax Planning ,
Tax Returns
On May 4, 2023, Indiana Governor Eric Holcomb signed legislation (Laws 2023, SB419) that, among other tax changes, included provisions to exempt from income tax nonresidents receiving compensation for employment duties...more