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State Taxes State and Local Government Nexus

Freeman Law

Marketplace Sellers and Marketplace Providers

Freeman Law on

I recently posted a blog about Texas sales tax nexus in which I laid out the basic rules for determining whether a taxpayer has nexus with the State of Texas (and thus has a permit, collection, and/or reporting requirement...more

Freeman Law

Texas Sales and Use Tax Nexus

Freeman Law on

I discussed Texas franchise tax nexus in a prior post, which can be found here. However, there is a different (albeit similar) set of rules for Texas sales and use tax nexus. As with Texas franchise tax nexus, a business...more

Bradley Arant Boult Cummings LLP

Snapshot: Corporate Income and Franchise Taxes in the USA

How is taxable income determined in your state? To what extent is the state income tax base aligned with the federal income tax base? Alabama levies a corporate income tax on business entities classified as taxable or “C”...more

Akerman LLP - SALT Insights

Tennessee, North Carolina’s Changing Nexus Standards – Seeking Revenue, and Reducing Economic Nexus Thresholds

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

Cooley LLP

Alert: New York’s Sleeping Economic Nexus Law Awakens

Cooley LLP on

A recent announcement by the New York State Department of Taxation and Finance indicates that the state is about to begin a renewed effort to require out-of-state sellers to collect and remit sales tax. New York has had an...more

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