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New Year’s Resolution - State Tax Compliance

USA - February 2 2017 As small and medium-sized businesses grow and expand, it is common for them to do business outside their home state; sometimes through the internet...

Kenneth K. Bezozo, Don Shiman, Michael Threet, Jeff W. Dorrill, Sam Lichtman.


State Taxation - Are We Moving Away from Physical Presence and Towards Economic Nexus?

USA - November 22 2016 The continuing rise of internet sellers that do not have a physical presence in a state (such as offices and employees) is causing state taxing...

Kenneth K. Bezozo, Don Shiman, Michael Threet, Jeff W. Dorrill, Sam Lichtman.


As always state taxes lurk as a trap

USA - November 30 2012 You are general counsel of a publicly traded medical device company that has begun the diligence process on your company’s target, a publicly held x-ray and CT scan component manufacturer....

Kenneth K. Bezozo.


Sales and use tax, hard times, and the sticky wicket of nexus

USA - February 23 2012 Over the last few years as tax revenues have decreased and budgets have tightened, states across the country have aggressively pursued out-of-state retailers that may owe sales or use tax....

Kenneth K. Bezozo, Brandon S. Jones.