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Welcome to the June 2015 issue of the HA&W State & Local Tax (SALT) Newsletter.
With dozens of different taxes imposed by the 50 states (and thousands of local jurisdictions), we recognize how challenging it is to keep up with current issues and developments. This newsletter is designed to provide insights on developments in state and local taxes including new legislation, regulations, rulings, and cases addressing issues such as corporate and personal income taxes, sales and use taxes, nexus, franchise/net worth taxes, etc.
This issue of the newsletter includes articles on a new multistate initiative focusing on state transfer pricing audits, tax legislation in Georgia and Tennessee, issues of sales and use tax compliance obligations after nexus-creating activities have ceased, and federal legislation addressing multi-state withholding requirements.
In case you missed prior issues of this newsletter, please click here.
If you have any comments, questions or suggestions regarding current or future topics, or if you would like to learn more about HA&W’s SALT Practice, please email us at jeff.glickman@hawcpa.com. Thank you.
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Jeff Glickman, J.D., LL.M.
Partner-in-Charge, State & Local Tax Practice. |
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Transfer Pricing Studies:
Not Just For International Taxpayers
by Jeff Glickman, SALT partner
Taxpayers should expect state transfer pricing audits to become more frequent and more comprehensive.Read More
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Refund Claim Opportunity: U.S. Supreme Court Rules that Lack of Income Tax Credit for Other State Taxes was Unconstitutional
By Jeff Glickman, SALT partner
The Court noted that states are prohibited from discriminating against interstate commerce, including subjecting interstate commerce to the burden of multiple taxation. Read More
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Legislative Update: Georgia and Tennessee
by Jess Johannesen, SALT Senior Associate
Several new notable Georgia and Tennessee tax bills have recently been passed.Read More
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Does Sales and Use Tax Nexus Ever Really End?
by Tina Chunn, SALT senior manager
Several states require out-of-state vendors to continue collecting and remitting sales and use tax for an established period of time after they no longer have nexus in the state. Read More
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Factor Presence Nexus Rules Challenged in Ohio
by Jeff Weinkle, SALT manager
A determination of nexus based solely on sales made to customers in another state, without any other connection to that state, may violate the Commerce Clause of the Constitution. Read More
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Nonresident Withholding and Tax Obligations: Congress Attempts to Simplify…Again
By Jeff Glickman, SALT partner
Employers with employees working out-of-state for varying lengths of time should be asking themselves: do we need to withhold income taxes for the duration the employee worked in the other state, even if it was for one day, and remit those taxes to the worksite state? Read More
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About HA&W's State & Local Tax Practice
HA&W’s State & Local Tax (SALT) practice advises clients on the state and local tax implications of their business operations, allowing clients to strategically minimize their liabilities and risks. Our team has over 50 years of combined SALT experience in industry, state government, public accounting, and private law practice. We specialize in all areas of SALT, including matters related to corporate and personal income taxes, sales/use tax, nexus, franchise/net worth taxes, credits and incentives, and mergers & acquisitions. In addition, we represent clients in administrative matters before state revenue departments around the country, including audit defense and settlement negotiations, pursuing voluntary disclosure agreements, and obtaining letter rulings.
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