State and Local Tax

State & Local Tax (SALT) Newsletter July 2021

https://info.aprio.com/aprio-salt-newsletter-are-you-a-marketplace-facilitator-it-matters-for-taxes

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A Tennessee Ruling Puts a Spotlight on the Sales Taxability of Marketplace Facilitators

By: Tina Chunn, SALT Senior Manager At a glance: The main takeaway: Though they haven’t received as much press as…

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New York Businesses: Call-Handling Software is Subject to Sales Tax

By: Jeff Glickman, SALT Partner-in-Charge At a glance: The main takeaway: A recent tax ruling out of New York sheds…

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What a Recent New Jersey Tax Ruling on P.L. 86-272 Means for Businesses

By: Jess Johannesen, SALT Senior Manager At a glance:  The main takeaway: A new tax court ruling out of New…

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News for Iowa Businesses: Study.com’s Online Learning Platform is Subject to Sales Tax as SaaS

By: Betsy Goldstein, SALT Manager At a glance The main takeaway: There has been much debate across states regarding the…

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Are Payment Facilitators Subject to Sales Tax? 4 Questions to Consider

At a glance: The main takeaway: Sales tax guidance is ever-evolving and differs by state, which means payment facilitators need…

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State & Local Tax (SALT) Newsletter June 2021

https://info.aprio.com/aprio-salt-newsletter-dont-miss-the-mark-on-employment-tax-obligations

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Allocable vs. Apportionable Income: a New Virginia Tax Ruling Tackles the Topic

By: Betsy Goldstein, SALT Manager At a glance: The main takeaway: The tax treatment of the gains from business sales…

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California: Taxpayer’s Out-of-State Activity Did Not Change Residency Prior to Sale of Stock

By: Tina M. Chunn, SLAT Senior Manager At a glance:  The main takeaway: A recent case out of California shows…

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New Indiana Ruling Puts a Spotlight on the Sourcing of Product Sales vs. Services

By: Aspen Fairchild, SALT Associate At a glance: The main takeaway: We revisit a recently reversed Indiana case that highlights…

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