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    Trends in Sales and Use Tax for Remote Sellers

    Article Click-through or affiliate nexus legislation has become a popular way for states to require certain remote sellers (i.e., internet vendors) to collect sales or use tax on their sales to in-state residents.
    Published on September 29, 2014

    Trends in Sales and Use Tax for Remote Sellers

    Article Click-through or affiliate nexus legislation has become a popular way for states to require certain remote sellers (i.e., internet vendors) to collect sales or use tax on their sales to in-state residents.
    Published on September 29, 2014

    State Tax Considerations of Passthrough Entities

    Article This column highlights areas of concern regarding state taxation of passthrough entities, including entity classification, conformity to federal tax conduit treatment, and tax reporting obligations.
    Published on January 28, 2011

    State Tax Considerations of Passthrough Entities

    Article This column highlights areas of concern regarding state taxation of passthrough entities, including entity classification, conformity to federal tax conduit treatment, and tax reporting obligations.
    Published on January 28, 2011

    The Evolution of Sales Tax Nexus Expansion Laws

    Article Over the past three years, several states have expanded the activities that create sales tax nexus for out-of-state retailers without a physical presence in the state.
    Published on March 18, 2013

    The Evolution of Sales Tax Nexus Expansion Laws

    Article Over the past three years, several states have expanded the activities that create sales tax nexus for out-of-state retailers without a physical presence in the state.
    Published on March 18, 2013

    Current Corporate Income Tax Developments (Part I)

    Article During 2009, there were many changes in the area of state corporate income taxation. This article focuses on some of the more interesting items in the areas of nexus, tax base, allocable/apportionable income, and Sec. 338(h)(10) transactions.
    Published on January 28, 2011

    Current Corporate Income Tax Developments (Part I)

    Article During 2009, there were many changes in the area of state corporate income taxation. This article focuses on some of the more interesting items in the areas of nexus, tax base, allocable/apportionable income, and Sec. 338(h)(10) transactions.
    Published on January 28, 2011

    State Income Tax Filing Requirements for Same-Sex Married Couples in Light of Rev. Rul. 2013-17

    Article Most states that ban same-sex marriage also prohibit legally married same-sex couples from filing a joint state income tax return. This item addresses some of the major filing requirements and issues that same-sex couples may encounter in filing their personal income tax returns.
    Published on May 31, 2014

    The Power of Entertainment Tax Credits

    Article Many states have created tax credits to attract movie and television productions to their states. The most powerful incentives over the last decade have been state income tax credits.
    Published on December 02, 2013

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