On January 21, 2021, the City of Chicago’s Department of Finance issued an informational bulletin clarifying its position regarding economic nexus for Chicago’s amusement tax as applied to streamed amusements and Chicago’s...more
2/16/2021
/ Bright-Line Rule ,
Cloud Computing ,
Digital Service Providers ,
Economic Presence Nexus ,
Internet Streaming ,
Property Transaction Taxes ,
Retailers ,
Safe Harbors ,
SALT ,
State and Local Government ,
Tax Liability ,
Tax Revenues ,
Threshold Requirements
On June 30, 2020, the Tennessee legislature passed SB 2932 which reduces the economic nexus sales threshold for remote sellers from $500,000 to $100,000 in the past 12-month period. It also makes the same reduction in the...more
7/20/2020
/ Goods or Services ,
Legislative Agendas ,
Local Taxes ,
Nexus ,
Online Platforms ,
SALT ,
South Dakota v. Wayfair ,
State and Local Government ,
State Taxes ,
Tax Liability ,
Threshold Requirements
As we practice social distancing during the COVID-19 (coronavirus) outbreak, our state and local governments, like the federal government, are working through their response to the outbreak. ...more
As we practice social distancing during the COVID-19 (coronavirus) outbreak, our state and local governments, like the federal government, are working through their response to the outbreak. The most common response by state...more
As we practice social distancing during the COVID-19 (“coronavirus”) outbreak, our state and local governments, like the federal government, are working through their response to the outbreak. The most common response by...more
Limited tax amnesty programs gain popularity every few years and this is one of those years. The Alabama legislature has joined the growing list of states providing amnesty programs for taxpayers with unreported tax...more
The Colorado Department of Revenue, to the surprise of many, announced that effective as of February 28, 2018, it was rescinding all prior Revenue Bulletins and Policy Positions previously published by the Department.
In...more
Businesses were pleasantly surprised to learn that the Illinois Secretary of State reduced Limited Liability Company (“LLC”) filing fees following the passage of Senate Bill 867. This bill was passed in both houses on...more
The Illinois legislature recently mandated electronic filings for certain sales and use and withholding income tax filings as of January 1, 2018. H. B. 0821 was passed in both houses by May 2017 and signed into law on August...more