ArticleInflation AdjustmentsEach year, certain estate, gift and GST tax figures are subject to inflation adjustments. For 2018, the annual exclusion amount for gifts increases to $15,000.United StatesTaxDay Pitney LLP
ArticleLouisiana Department Of Revenue Issues Guidance On Sales Tax On Digital Products And ServicesThe Louisiana Department of Revenue recently published detailed guidance on the sales and use taxes imposed on digital products and services as a result of legislation...United StatesTaxJones Walker LLP
VideoMaryland's Sales Tax On IT And Data Services (Video)In this episode of OK at Work, attorneys Sarah Sawyer and Russell Berger from Offit Kurman discuss the newly implemented sales tax on IT and data services in Maryland.United StatesTaxOffit Kurman
VideoPlanning For Excise Tax And Base Erosion Minimum Tax (Video)Planning For Excise Tax And Base Erosion Minimum Tax (Video)United StatesTaxMcDermott Will & Emery
VideoPlanning For Excise Tax And Base Erosion Minimum Tax (Video)Planning For Excise Tax And Base Erosion Minimum TaxUnited StatesTaxMcDermott Will & Emery
ArticleProposed Connecticut Budget Eliminates Sales And Use Tax Exemption For Voluntary Hazardous Waste RemovalOn April 21, 2011, the Finance, Revenue and Bonding Committee of the Connecticut General Assembly reported out of committee a number of bills implementing Gov. Malloy's tax proposals.United StatesTaxDay Pitney LLP
ArticleTax Reform: Impact At The State LevelThe segment also explores the loopholes and workarounds that states could implement to allow their residents to avoid this cap.United StatesTaxProskauer Rose LLP
ArticleTennessee Chancery Court Issues Order Suspending Rule Requiring Certain Remote Sellers To Collect Sales TaxOn April 10, 2017, a Tennessee chancery court granted an order arising from a joint motion by the Tennessee Department of Revenue and two parties representing impacted businesses...United StatesTaxGrant Thornton LLP
PodcastThe Inside Basis: Post-Wayfair Sales Tax Compliance And Exposure (Podcast)K&L Gates Tax partner Will LeDoux joins Randy Clark for a discussion of the 2018 Supreme Court case South Dakota v. Wayfair and its impact on sales tax nexus and subsequent transaction considerations.United StatesTaxK&L Gates
ArticleWashington Department Of Revenue Takes Same Position On Taxability Of Early Termination Fees Being Challenged In MassachusettsThis guidance takes the same position that the Massachusetts Department of Revenue allegedly took at audit against a telecommunications provider; a position that the taxpayer challenged at the Appellate Tax Board ("ATB"). United StatesTaxReed Smith
ArticleWashington Imposes Collection And Remittance, Notice And Reporting Requirements On Marketplace FacilitatorsOn July 7, 2017, Washington Gov. Jay Inslee signed legislation that will require remote sellers, marketplace facilitators, and referrers to collect and remit sales or use tax, or alternatively comply with...United StatesTaxGrant Thornton LLP
VideoWebinar – Washington's New Digital Sales Tax (Video)In this webinar, Attorney C. Michael Kvistad discusses "Washington's New Digital Sales Tax."United StatesTaxBeresford Booth
ArticleICI Opposes NY State Bills To Reduce Rebate Of Stock Transfer Sales TaxThe Investment Company Institute ("ICI") expressed opposition to New York State bills that would reduce the rebate of stock transfer sales tax from 100 percent to 60 percent.United StatesFinance and BankingHogan Lovells Cadwalader
ArticleCraft Brewers Raising Their Glasses To The Beer Excise TaxThe over 3,700 small brewers (defined as those producing less than 2 million barrels) in the United States had something to cheer about in the Tax Cuts and Jobs Act...United StatesFood, Drugs, Healthcare, Life SciencesBowditch & Dewey
ArticleHouse Approves Permanent Medical Device Tax Repeal BillThe House of Representatives has voted 283 – 132 to approve legislation (HR 184) that would permanently repeal the Affordable Care Act's 2.3% excise tax on the sale of certain medical devices. United StatesFood, Drugs, Healthcare, Life SciencesReed Smith
ArticleStopgap Government Funding Law Includes Reprieve From ACA Medical Device, Insurance Taxes, Extends CHIP FundingSince the Continuing Appropriations Act only keeps the government open for less than three weeks, Congress will be facing another budget deadline in the near future.United StatesFood, Drugs, Healthcare, Life SciencesReed Smith
ArticleNebraska Clears The Haze On Cloud Computing Services….The Nebraska Department of Revenue recently updated Nebraska Information Guide No. 6-511-2011, to address the taxability of cloud computing services.United StatesMedia, Telecoms, IT, EntertainmentReed Smith
ArticleBeer Excise Tax Has Brewers Raising Their GlassesAs part of the Act, small brewers saw the excise tax paid per barrel of beer reduced from $7.00 per barrel to $3.50 per barrel on the first 60,000 barrels produced per year.United StatesTaxBowditch & Dewey
ArticleDOR Provides Guidance On Cloud Computing Sales Tax IssuesThe DOR ruled that sales of cloud computing that involve the customer’s use of its own software or software available free on the Internet are not taxable when sold to customers in Massachusetts.United StatesTaxPierce Atwood LLP
PodcastGeTtin' SALTy Episode 36 | A Conversation About The SALT Implications Of The November Election (Podcast)In this episode of GeTtin' SALTy, host Nikki Dobay is once again joined by listener favorite, Morgan Scarboro, V.P. of Tax Policy at MultiState Associates...United StatesTaxGreenberg Traurig