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(showing articles 21 to 22 of 22)

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In-Depth Coverage of Issues Surrounding State and Local Tax

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    A Grain of SALT: April State Focus – South Dakota On April 17, the United States Supreme Court will hear oral argument in South Dakota’s case challenging the Court’s physical presence requirement for sales tax nexus. South Dakota v. Wayfair, Docket 17-494. 50 years ago, in National Bellas Hess v. Department of Revenue, 386 U.S.... Continue Reading

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    Earlier this month, the New Mexico Administrative Hearings Office issued an opinion that addressed the questions on the minds of many state tax professionals in the wake of federal tax reform: under what circumstances can a state constitutionally impose tax on a domestic company’s income from foreign subsidiaries, including Subpart F income, and when is... Continue Reading

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