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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...

Adam P. Beckerink, Matthew S. Mock, Laura Grace Mezher.

New York Employer Compensation Expense Program Registration Ends December 1

USA - November 30 2018 The 2017 federal tax legislation, commonly referred to as the “Tax Cuts and JOBS Act,” caps an individual’s itemized deduction for state and local...

Ester Lee, Mary B. Hevener.

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, Adam P. Beckerink, Matthew S. Mock.

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, Adam P. Beckerink, Matthew S. Mock, Nawal K. Maalouf.

Supreme Court Won’t Hear Nextel’s Challenge to PA’s Cap on Net Operating Loss Carryforwards

USA - June 18 2018 LawFlash Following the US Supreme Court’s denial of cert in Nextel, taxpayers with protective refund claims held pending the ultimate outcome of...

Donald-Bruce Abrams, Justin D. Cupples.