Posts Tagged ‘Nexus’
Washington Rules that Nonresident Seller Using Fulfillment by Amazon has Nexus
By: Aspen Fairchild, SALT Senior Associate At a glance Schedule a free consultation today to learn more! The full story: Businesses selling on Amazon using its “Fulfillment by Amazon” (FBA) selling services (or selling via other marketplace platforms) may be faced with unanticipated tax consequences as illustrated by a recent State of Washington Board of…
Read MoreProtection from State Income Tax Nexus Under P.L. 86-272 Just Got More Difficult
By: Jeff Glickman, SALT Partner At a glance The main takeaway: The Multistate Tax Commission recently approved revisions to its interpretation of Public Law 86-272, which has state income tax nexus implications for taxpayers. Why it matters to you: This revision will likely cause more businesses to lose their immunity from state income tax nexus…
Read MoreDoes Participation at a Trade Show (Post-COVID) Create Sales Tax Nexus?
Hopefully, in a post-COVID world, in-person trade shows will give businesses an opportunity to market and display their goods and services, but participants must be aware of the potential sales tax nexus consequences. By: Tina M. Chunn, CPA, State and Local Tax Senior Manager at Aprio At Aprio, we field many questions from clients around state…
Read MoreCOVID-19: State and Local Tax Implications – Parts 2 and 3: Nexus/Withholding and CARES Act Guidance
It has been almost a month since our original article on the SALT implications of COVID-19 was published on our Aprio’s COVID-19 Advisor site. That article addressed several high-level SALT considerations and how they may be impacted by the effects of COVID-19 on businesses and their operations. Those topics included state tax filing and payment…
Read MoreCOVID-19: State and Local Tax Implications – Part 2: Nexus and Income Tax Withholding Guidance
By Jeff Glickman, SALT Partner A month ago, one of the big unknowns in the SALT world was the potential state tax impact to companies that started having employees working from locations where the company was not otherwise doing business due to mandated “shelter-in-place” or similar governmental orders. For example, if a resident of New Jersey,…
Read MoreMichigan Court of Appeals Tells Tax Tribunal to Consider Income Tax Nexus in Light of Wayfair
A few jurisdictions have begun to enact Wayfair-type economic nexus rules for income tax purposes, but this Michigan case raises the possibility that states may apply economic nexus principles for periods prior to the Wayfair decision. By Jess Johannesen, SALT Manager Since the expansion of economic sales tax nexus rules following the U.S. Supreme Court Wayfair…
Read MoreWayfair and Nexus: The Aftermath, Part 7 – Thresholds, Timing and Local Taxes
States and localities continue to enact sales tax economic nexus rules, apply Wayfair to income tax, and provide guidance in a variety of areas, including what revenue counts toward the thresholds and procedures for registering after the thresholds are exceeded. States and localities continue to enact economic sales tax nexus rules following the Wayfair decision…
Read MoreWayfair and Nexus: The Aftermath, Part 6 – No More Cookies and Thresholds
Kansas’ Governor vetoed the state’s proposed Wayfair sales tax economic nexus legislation, but then the Kansas Department of Revenue issued an administrative announcement that the state would begin to enforce economic nexus against remote sellers without establishing any sales or transaction threshold. Since the Wayfair decision more than a year ago, Aprio’s SALT Newsletter has covered the flurry of…
Read MoreHawaii Enacts Economic Nexus Threshold for Income Tax and Other Significant Tax Legislation
Hawaii became the first state to enact a Wayfair economic nexus provision for income tax purposes, and this may be the beginning of a trend for more states to do the same. By Betsy Tuck, SALT Manager The 2019 Hawaii Legislative session has closed and there are several new tax laws that taxpayers should be…
Read MoreWayfair and Nexus: The Aftermath, Part 5 – Aggregation and Local Issues
To celebrate the one-year anniversary of the Wayfair decision, this article addresses recent guidance from Virginia on its aggregation rules for computing the sales threshold, as well as the potential impact of the decision on local tax jurisdictions. The one-year anniversary of the Wayfair decision was celebrated on June 21 and during the past year,…
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