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State & Local Tax news

July 2021

Welcome to the July 2021 Issue of the Aprio State & Local Tax (SALT) Newsletter

This issue of the newsletter contains articles addressing:

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

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

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


A Tennessee Ruling Puts a Spotlight on the Sales Taxability of Marketplace Facilitators

By Tina M. Chunn, SALT Senior Manager

While perhaps initially enacted to require companies like Amazon and Walmart to collect and remit sales tax on all sales occurring on their online marketplaces, these rules are broad enough to capture other companies that offer others’ goods for sale. Are you a marketplace facilitator?



News for Iowa Businesses:’s Online Learning Platform is Subject to Sales Tax as SaaS

By Betsy Goldstein, SALT Manager

Services that are typically viewed as nontaxable (e.g., educational services) when provided live or in-person can become taxable as software when they are provided over the internet.



What a Recent New Jersey Tax Ruling on P.L. 86-272 Means for Businesses

By Jess Johannesen, SALT Senior Manager

P.L. 86-272 is a federal law that can exempt a business from owing state income taxes, but determining whether the activities of a business in a state are protected or unprotected under that law is not always clear.




New York Businesses: Call-Handling Software is Subject to Sales Tax

By Jeff Glickman, SALT Partner-in-Charge

When addressing whether a business is providing software or a service, a significant question is whether the software is providing the service or if the vendor’s employees are using the software to provide the service to its customer.


About Aprio's State and Local Tax Practice

Aprio's SALT Practice advises clients on the state and local tax implications of their business operations, allowing clients to strategically minimize their liabilities and risks. Our team has over 50 years of combined SALT experience working in industry, state departments of revenue, public accounting and private law practice. We specialize in all areas of SALT, including matters related to state tax nexus, corporate and personal income taxes, sales/use tax, franchise/net worth taxes, credits and incentives, and mergers and acquisitions. In addition, we represent clients in administrative matters before state revenue departments around the country, including audit defense and settlement negotiations, pursuing voluntary disclosure agreements and obtaining letter rulings.