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State & Local Tax news

May 2021

Welcome to the May 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


An Update on the Wayfair Decision: And Then There Were None

By Jeff Glickman, J.D., LL.M, SALT Partner-in-Charge

Almost three years since the Wayfair decision established economic nexus for sales tax, the last three state holdouts — Kansas, Florida and Missouri — have finally passed economic nexus legislation.



Virginia Ruling Explains Documentation Requirement for Electronic Delivery of Software

By By Jess Johannesen, SALT Senior Manager

Many states do not tax software if it is delivered electronically, but as this Virginia ruling highlights, failure to document the delivery method properly will result in a taxable transaction.



Washington Businesses: Gross Receipts May Include Customer Reimbursements, Limiting Deductions

By By Tina M. Chunn, SALT Senior Manager

For Washington B&O tax purposes, when a business seeks reimbursement from a customer by invoicing for costs incurred to third parties, those amounts must be treated as gross receipts — unless the business is acting as the customer’s agent and is not separately liable for those amounts.




New York: Charges Incurred Through Tableside Tablet Content Are Now Taxable

By By Aspen Fairchild, SALT Associate

New York agrees with other states that have ruled that separately stated charges on a customer’s food and beverage bill for accessing premium content on tableside devices are subject to sales tax.


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.