On April 10, 2017, North Dakota Gov. Doug Burgum signed legislation that would require certain remote sellers that do not have a physical presence in North Dakota to collect sales...

The New York State Court of Appeals, the state’s highest court, recently held that New York’s click-through nexus statute that presumes sales tax nexus for certain online retailers does not facially violate the U.S. Constitution.

In Oregon's legislative session this year, several laws were enacted that will impact Oregon taxpayers

The Pennsylvania Commonwealth Court recently held that a local business privilege tax imposed on fees paid by Pennsylvania 7-Eleven franchise stores to 7-Eleven's regional office in Upper Moreland Township...

The IRS, the Department of Labor and the Department of Health and Human Services recently issued proposed regulations (REG-132751-14) that would amend existing regulations regarding excepted benefits.

On April 26, 2017, Tennessee Governor Bill Haslam signed the "Improving Manufacturing, Public Roads and Opportunities for a Vibrant Economy (IMPROVE) Act" or the "2017 Tax Cut Act"...

The legislation also updates the state's conformity to the Internal Revenue Code and revises provisions governing the state's fuel gross receipts tax and filing due dates.

Learn what's in store for international tax reform after the election.

The new annual due date for filing Form 114, Report of FBAR for foreign financial accounts is April 15 with a maximum extension for a six-month period ending on Oct. 15.

As ever-increasing budget deficits throw them into precarious financial positions, a debate has sprung up over whether states should be allowed to file for bankruptcy, as cities are allowed to do.

On Sept. 7 and 12, respectively, FinCEN announced that Hurricane Harvey victims in affected areas of Texas, and Hurricane Irma victims in affected areas of the U.S. Virgin Islands...

On July 11, 2017, the Indiana Tax Court held that the Indiana Department of Revenue erred in reclassifying a corporation's gain on a 2001 sale of a subsidiary from nonbusiness income to business income.

The commissioners of the IRS Large Business and International Division and the Small Business/Self-Employed Division, who together oversee all business taxpayers...

It is unclear what impact this executive order has on the promulgation of new Treasury regulations, which tend to interpret statutes.

The IRS announced that beginning on Aug. 15, taxpayers who request certain rulings from the IRS, such as private letter rulings (PLRs), closing agreements, and accounting method changes...

On June 28, 2017, the Massachusetts Department of Revenue issued a directive immediately revoking a prior directive issued earlier this year that would have required out-of-state Internet vendors to collect sales...

The Pennsylvania Commonwealth Court recently held that a local business privilege tax imposed on fees paid by Pennsylvania 7-Eleven franchise stores to 7-Eleven's regional office in Upper Moreland Township...

On June 14, 2017, the Commonwealth Court of Pennsylvania sustained the Philadelphia Beverage Tax (PBT), more commonly known as the "Soda Tax."

The Treasury Department has delayed for one year the effective date of the documentation requirements under the Section 385 regulations...

During February and March 2017, Virginia Governor Terry McAuliffe signed multiple tax bills into law that make changes to the state's income; sales; property; and business, professional...