The general rule of thumb for nonresidents has long been that nonresidents can only be taxed by a state on income earned in that state (i.e., source income). Seems simple enough, right? As every state tax professional knows,...more
A mobile workforce has countless benefits. However, there are many tax consequences that accompany it. While many taxpayers hoped for a federal solution to some of the tax issues created by a mobile workforce, some states...more
Blank Rome’s nationally prominent State + Local Tax attorneys are thought leaders in the community as frequent guest speakers at various local and national conferences throughout the year. Our State + Local Tax attorneys...more
Both states and taxpayers have struggled with how to correctly source service receipts for apportionment purposes. The myriad of state sourcing provisions certainly do not add any clarity to the issue. Muddying the waters...more
In the post-Wayfair age, the challenges to a jurisdiction’s ability to tax have decreased. However, the pandemic brought a slew of new tax considerations and emergency rules and legislation, which have resulted in a steady...more
In June, New Hampshire enacted legislation in an attempt to limit other states from taxing its residents’ income. Specifically, H.B. 1097 provides that “compensation earned or received by residents of the state of New...more
Determining the location of a person’s domicile is a fact-intensive inquiry—with potentially large tax consequences. For example, take the recent Kansas Supreme Court decision in Bicknell v. Kansas Department of Revenue, No....more
It is without question that when the Washington Legislature enacted the Business & Occupation surtax on financial institutions with consolidated net income of at least one billion dollars, the Legislature had a discriminatory...more
Blank Rome’s nationally prominent State + Local Tax attorneys are thought leaders in the community as frequent guest speakers at various local and national conferences throughout the year. Our State + Local Tax attorneys...more
Blank Rome’s nationally prominent State + Local Tax attorneys are thought leaders in the community as frequent guest speakers at various local and national conferences throughout the year. Our State + Local Tax attorneys...more
Recently, Connecticut enacted legislation providing that having an employee telecommuting from Connecticut will not create a taxable presence (i.e., nexus) in the state for the employer. H.B. 6516, Gen. Assemb., Jan. Sess.,...more