The ”convenience of the employer” test has long been used to allow states to tax nonresident workers who are physically present in a state for work performed in the taxing state. In August, H.R. 7968 was introduced which would limit a State's ability to tax wages...
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Multi-State
Update to PL 86-272
Public Law 86-272 has long been an income tax protection for out-of-state sellers who enter into other states, including California, for purposes limited to the “mere solicitation of orders” of tangible personal property, when the orders are approved and filled...
New Hampshire Bill Aims to Protect State Businesses from Effects of Wayfair Decision
The New Hampshire Senate unanimously approved S.B. 242 last week, a bipartisan bill that aims to protect state businesses from the effects of last year's Wayfair decision, which allows states to impose sales and use tax regulations on e-retailers and other...
Could Physical Presence Make a Comeback for Sales and Use Tax?
If Congressman Jim Sensenbrenner (R-WI) and House Judiciary Chairman Bob Goolatte (R-VA) get their way, it will. On June 12, 2016, Sensenbrenner and Goolatte introduced the "No Regulation Without Representation Act of 2017" which would expand the "physical presence"...
The South Dakota Nexus Plot Thickens…
Not surprisingly, a recent declaratory action has challenged South Dakota's bold move to require many out-of-state sellers to register with the state and begin collecting sales tax (previously discussed here). American Catalog Mailers Associations and NetChoice v....
Selling to South Dakota? Better Register First!
Recently, Forbes magazine named South Dakota as one of the top 10 states for business, particularly since it ranked number one in the cost of doing business. A new state law will likely keep South Dakota in first place for in-state business statistics, to the...
California Business Portal Launched by GO-Biz
Whether you are thinking about starting a business or you have already done so, the Governor's Office has established a new one-stop-shop website to assist business owners with important information they need regarding filing requirements, permits and licenses, and...
Becoming an Independent Contractor
If you have ever thought of becoming an independent contractor, the following are some considerations to make before starting on what is essentially your own business:· Independent contractors can generally choose how often and when they work.·...
New Guidance on Federal Bank Secrecy Act Expectations Regarding Marijuana-Related Businesses
Today the Financial Crimes Enforcement Network (FinCEN) issued guidance for financial institutions who seek to provide services to marijuana-related businesses in light of recent state initiatives to legalize certain marijuana-related activities. See FIN-2014-G001. A...
Don’t miss the Premium Tax Credit available to Health Insurance Marketplace participants!
With so much news about implementation of the new health care law, a tax credit benefit may be overlooked by some qualified participants. Starting in 2014, if you get your health insurance coverage through the Health Insurance Marketplace, you may be eligible for the...
