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State & Local Tax news

May 2017

Welcome to the May 2017 issue of the Aprio State & Local Tax (SALT) Newsletter.

With dozens of different taxes imposed by the 50 states (and thousands of local jurisdictions), we recognize how challenging it is to keep up with current issues and developments. This newsletter is designed to provide insights on developments in state and local taxes including new legislation, regulations, rulings and cases addressing issues such as corporate and personal income taxes, sales and use taxes, nexus, franchise/net worth taxes, etc.

This issue of the newsletter includes articles addressing (i) cases in Massachusetts and Minnesota holding individuals personally liable for a company's unpaid sales taxes, (ii) state action in 2017 regarding economic nexus rules for sales tax, (iii) a New Jersey case treating the gain from the deemed sale of assets under IRC 338(h)(10) as allocable income, (iv) two Rhode Island rulings addressing the taxability of infrastructure as a service (IaaS) and an e-retailer's membership fees, and (v) two Georgia rulings explaining the taxability of video production services and sales of goods that are delivered to a third party in Georgia on behalf of an out-of-state customer.

In case you missed prior issues of this newsletter, please click here

If you have any comments, questions or suggestions regarding current or future topics, or if you would like to learn more about Aprio's SALT Practice, please email us at Thank you.

Jeff Glickman
Jeff Glickman, J.D., LL.M.
Partner-in-Charge, State & Local Tax Practice