Taxes

Buying a Business’s Assets? Don’t Ignore State Tax Successor Liability Issues

By: Jess Johannesen, SALT Senior Manager At a glance The main takeaway: Thorough state tax due diligence and analysis are…

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Professional Service Businesses That Also Sell Goods Should Pay Special Attention to Their Sales Tax Obligations

By: Betsy Goldstein, SALT Manager At a glance The main takeaway: A new South Carolina Revenue Ruling addresses the sales…

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Build Back Better Act – Tax Provisions Impacting Individuals

The Build Back Better legislation is progressing towards a vote in the House in the near future. The legislation has…

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Infrastructure Investment Jobs Act and Build Back Better Act: What’s in these Bills and the Impact on You and Your Business

At a glance: The Infrastructure Investment Jobs Act passed by Congress on November 5, 2021 has been sent to President…

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Making a Pass-Through Entity Tax Election? Beware: Some Owners May Pay More Tax

By: Jeff Glickman, SALT Partner At a glance The main takeaway: Pass-through entities should use caution if considering a pass-through…

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Illinois Provides Sales Tax Guidance for Try-Before-You-Buy Subscriptions

By: Tina M. Chunn, SALT Senior Manager At a glance The main takeaway: Subscription models such as “try before you…

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State and Local Tax (SALT) Newsletter October 2021

https://info.aprio.com/the-latest-state-and-local-tax-news-september-2021

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Dissecting Maryland’s Sales Tax on Digital Products: Part 1-What is a Taxable Digital Product?

Earlier this year, the Maryland General Assembly overrode the Governor’s veto of House Bill 932 (The 21st Century Economy Fairness…

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What Upcoming Tax Legislation Might Mean For You, Your Business, and Your Estate Plan

At a glance The main takeaway: House and Senate Democrats are debating and modifying President Joe Biden’s tax proposals with a…

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QSBS Exemption: How to Reap Big Tax Benefits for Your Small Business

At a glance The main takeaway: The qualified small business stock (QSBS) exemption is a lucrative tax opportunity for eligible small…

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