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State & Local Tax news

April 2021

Welcome to the April 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
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New York and Georgia Legislatures Enact Pass-Through Entity Taxes

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

Both the New York and Georgia legislatures enacted pass-through entity taxes as a workaround to the federal $10,000 cap on the state and local tax deduction. However, there are several notable differences in the way that these two tax systems work.

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Tax Guidance in Maryland: New Tax on Digital Products Now Includes SaaS

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

Recent legislation and guidance from the Comptroller have expanded Maryland’s sales tax base to digital products, which includes SaaS and access to online content. Businesses should assess their obligations under these new rules and implement appropriate compliance processes.

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Are You a Real Property Contractor in North Carolina? Know Your Sales Tax Obligations

By Jess Johannesen, SALT Senior Manager

Two recent North Carolina private letter rulings highlight the complexity that real property contractors face in determining whether they are required to collect and remit sales tax on their transactions with customers or when they purchase materials.


Washington B&O Classification


Key Considerations for Determining Your Washington B&O Tax Liability

By Betsy Tuck, SALT Manager

For Washington business & occupation (B&O) tax purposes, the rules for identifying the appropriate tax classification are not always clear and may be open to differing interpretations. This can have a significant effect on the tax rate applied to gross receipts.


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.