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Determining State Residency for Income Tax Purposes

“How do I change my residency for state income tax purposes?” This is a common question that comes up at least several times during tax season.

Business Income Deduction Changes May Impact Professional Services Firms

On May 9, the Ohio House of Representatives passed House Bill 166 (“HB 166”) by a significant margin. If ratified by the Ohio Senate and signed

Auto Dealers in Ohio Border States Beware You May be Subject to Ohio Commercial Activity Tax

Auto dealers outside of Ohio with store locations near the Ohio border should pay attention to potential Ohio Commercial Activity Tax (CAT) filing obligations.

Wayfair Sales and Use Tax Legislation Developments

Recent Wayfair sales and use tax legislation developments include: California enacted new legislation increasing the sales threshold from $100,000 to $500,000

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West Virginia Enacts Special Apportionment Rules for Motor Carriers

Recently the State of West Virginia enacted special apportionment rules for motor carriers owned by individuals, partnerships, other pass-through entities

Sales Tax - New Legislation Wayfair Trends in 2019

It appears that 2019 is bringing some new trends in Wayfair economic nexus legislation for sales and use taxes. The most recent trend is that states such

Pennsylvania Department of Revenue's Modernization Project

Earlier this month, the Pennsylvania Department of Revenue announced some recent developments surrounding its multi-year modernization project. My Pennsylvania

Pennsylvania's New Natural Gas Severance Tax Proposal

On February 5, many Pennsylvanians listened to Governor Tom Wolf’s annual budget address to the state legislature, in which the governor said, in

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Proposed Economic Presence Standards for Philadelphia’s Business Income and Receipts Tax

The City of Philadelphia has drafted proposed economic nexus standards for Business Income and Receipts Tax (“BIRT”) based upon the recent

Pennsylvania’s Economic Nexus Provision for Sales and Use Tax

On January 8, 2019, the Pennsylvania Department of Revenue issued Sales and Use Tax Bulletin 2019-01, clarifying how the Department will apply economic

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