New Jersey Enacts Income Tax Changes and Adopts “Convenience of the Employer” Rule
New Jersey enacted significant income tax reforms and adopted a “convenience of the employer” rule for sourcing wages earned by nonresidents. See how these changes may impact your business.
Minnesota Tax Court Rules Distributor is Not Protected by Public Law 86-272
A recent Minnesota Tax Court decision addresses whether certain activities of the taxpayer in the state do not create nexus because they are protected under Public Law 86-272.
Provider of Go-Kart Racing Subject to California Sales Tax as Lessor of Property
It’s not always clear when a business is providing a nontaxable service or is engaging in a taxable lease of tangible personal property, as illustrated by a California tax appeals decision.
Mississippi Retailer Lacked Good Faith in Accepting Customer’s Sales Tax Exemption Claim
In some states, you could be liable for sales tax on a transaction when you blindly accept the purchaser’s documentation claiming an exemption from sales tax.