Hawaii, Montana and Nebraska recently enacted elective pass-through entity taxes, but taxpayers need to be aware of the nuances in how each state’s PTET operates.
Online Retailer’s Use of In-State Fulfillment Company Did Not Create Nexus in Arizona
Years after the Wayfair decision, physical presence nexus is alive and well. A recent Arizona decision illustrates when the activities of an independent contract can create sales tax nexus.
Maryland Keeps Digital Advertising Tax Alive, For Now
Maryland’s Digital Advertising Tax was given a reprieve. Challenges to the law will likely continue, but taxpayers need to determine if they owe for the 2022 tax year and estimated payments for 2023.
California Tour Operator Liable for Sales Tax on Equipment Rentals
While state sales tax rules typically follow similar principles, each contains nuances and variations that may create exposure if not identified and addressed, such as California’s treatment of sales tax on rentals.
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