State and Local Tax

Partner is Subject to California $800 LLC Fee Based on Flow-Through of Partnership Factors

When determining if a limited liability company is doing business in California and owes the $800 LLC Tax, it must…

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Maryland Comptroller Clarifies GILTI Treatment

On April 17, 2019, the Comptroller of Maryland issued a Tax Alert to provide guidance to taxpayers on the state’s…

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Donations of Food Inventory Equals Sizeable Charitable Deductions for Restaurants

Restaurants that donate food inventory to charitable organizations could have the opportunity to claim tax deductions for charitable contributions, which…

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Virginia is for Lovers—and Internet Sales Tax

Virginia became the latest jurisdiction to implement an economic nexus standard for sales and use tax, which will require many…

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Virginia Amends Residency Definition for Estates and Trusts

On February 15, Virginia amended its estate/trust residency statute by removing one of the definitions used to determine whether an…

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State and Local Tax Services

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