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Businesses Beware: California Extends Tax Reach to Out-of-State Sellers and Marketplace Facilitators

USA - April 30 2019 California Governor Gavin Newsom approved Assembly Bill 147 on April 25, requiring out-of-stateonline sellers and marketplace facilitators to...

Matthew S. Mock, Laura Grace Mezher, Cosimo A. Zavaglia.

Four States Sue Federal Government to Invalidate Cap on State and Local Tax Deduction

USA - July 18 2018 New York, New Jersey, Maryland, and Connecticut are seeking to invalidate the new $10,000 cap on the federal deduction for state and local taxes...

Justin D. Cupples, Matthew S. Mock, Cosimo A. Zavaglia.

Supreme Court Overturns Physical Presence Standard for Establishing Sales Tax Nexus

USA - June 21 2018 The US Supreme Court overturned over a half century of precedent on Thursday, holding that a state may reasonably impose sales tax collection...

Justin D. Cupples, Matthew S. Mock, Nawal K. Maalouf, Cosimo A. Zavaglia.

Illinois Weighs In on Federal Tax Reform

USA - March 21 2018 The Illinois Department of Revenue has published guidance on the impact of federal tax reform on Illinois taxpayers, including with respect to the...

Matthew S. Mock.

State Tax Implications of Federal Tax Changes to Section 162(m)

USA - March 12 2018 Due to the varying methods of state conformity to the Internal Revenue Code, both the prior and current versions of Section 162(m) continue to be a...

Mary B. Hevener, Patrick Rehfield, Cosimo A. Zavaglia.