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State and Local Tax

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California Sales and Use Tax Collection Requirements

California is the latest state to require out-of-state sellers to collect sales (use) tax if the seller reaches certain sales thresholds. California’s ... read more >

Understanding and Calculating Economic Nexus Thresholds for Sales and Use Tax

While a few states such as Hawaii and Vermont already have active economic nexus provisions in place for sales and use tax, remote sellers are anxiously ... read more >

Ohio Bright-Line Residency Test

Ohio House Bill (“HB”) 292 creates an updated bright-line residency test which may be used by individuals to create a presumption that the ... read more >

New Jersey Enacts Numerous Corporate and Individual Income Tax Changes

New Jersey Governor Phil Murphy recently signed legislation that enacted numerous, and significant, income tax changes for both corporate and individual ... read more >

Pennsylvania Launches 1099-MISC Website

In 2017, Pennsylvania enacted Act 43 of 2017 which imposed a withholding requirement on payors of Pennsylvania-source income to certain nonresidents. The ... read more >