Taxes

South Carolina Rules that Optional Training Services are Taxable When Sold with Taxable Software

As this South Carolina ruling illustrates, whether software is subject to sales tax often depends on the manner by which…

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Qualified Improvement Property Changes Under the CARES Act

As businesses and individuals continue to deal with COVID-19 and look to survival and recovery, the Coronavirus Aid, Relief, and…

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California Imposed Successor Liability on Purchaser of Restaurant Assets

When acquiring the assets of a business, be careful how the transaction is structured or you may be deemed to…

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Florida Applies “Income Producing Activity” Rule to Source Service Revenue to Customer Location

The cost of performance rule for sourcing service revenue when calculating the sales factor of the apportionment formula generally assigns…

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ABCs to Account for COVID-19 Sick Leave

On March 18, 2020, the Families First Coronavirus Response Act was enacted into law and will go into effect on…

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Washington Court Holds that Fees for Access to Online Research Library are Taxable as a Digital Automated Service

As businesses provide more products/services using technology, determining the proper sales/use tax treatment is more difficult given varying state classifications…

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Refundable Tax Credit For D.C. Retail Businesses

Businesses in the District of Columbia should not overlook the Small Retailer Property Tax Relief Credit. The term “small retailer”…

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New York: Mandatory S-Corporation Rules Applied Following 338(h)(10) Election

Pursuant to a unique New York provision, a federal S-corporation that did not make a separate New York S-election was…

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Massachusetts Explains Application of Multiple Points of Use Exemption for Software Transactions

For businesses that purchase software that will be used concurrently by users in multiple states, sales tax rules may allow…

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Alabama Denies Refund of Composite Payments Not Claimed Within Statute of Limitations

Owners of pass-through entities should pay close attention to the taxes that are paid on their behalf by the pass-through…

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