Welcome to the August 2021 Issue of the Aprio State & Local Tax (SALT) Newsletter
South Carolina has issued helpful guidance for determining domicile
Changing the state that you call “home” for income tax purposes isn’t as simple as getting a new driver’s license or updating your mailing address. Here are some key considerations you should know.
Subscription to use data is taxable under Arizona's transaction privilege tax
Arizona recently ruled that subscription fees to use data will be considered as a taxable rental of tangible personal property under its Transaction Privilege Tax. In this article, we break down the ruling and its tax implications.
Cryptocurrency miners are now eligible for Kentucky tax incentives
Cryptocurrency popularity is exploding, prompting many states to offer tax perks to attract crypto mining facilities and businesses in the space. Take a look at two of the most recent bills to come out of Kentucky and find out how miners are being incentivized.
California enacts a pass-through entity tax as a SALT cap workaround
The Golden State is the latest to establish an elective pass-through entity tax, which is designed to be a workaround to the federal $10,000 cap on the deduction for state and local taxes. Here are the key provisions that California taxpayers should know.
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