Tag Archives: State tax

The Sourcing Tail Wagging the Nexus Dog

There is a growing list of states that have adopted a more aggressive income tax nexus standard.  On August 11, 2015, Alabama added itself to the group of states that impose their income tax on out-of-state businesses solely based those businesses a certain level of sales to customers in the state.  The trend is a […]

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Is Your Business Paying too Much in Virginia BPOL Taxes?

If your Virginia business is required file income tax returns in multiple states, you may be paying too much in BPOL taxes. Virginia localities are authorized to impose a Business, Professional and Occupational License (BPOL) tax for the privilege of doing business in the locality. The tax is also known as a “business privilege tax” […]

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Debate on Internet Sales Tax Collection Reinvigorated

Will Congress finally pass legislation allowing states to require online retailers to collect sales tax, or will the Marketplace Fairness Act suffer the same fate as in did in 2011 and 2013?  In a bipartisan effort, the Act was reintroduced on March 10, 2015 by Senators Mike Enzi (R-WY), Lamar Alexander (R-TN),  Dick Durbin (D-IL) and Heidi Heitkamp […]

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Voluntary Disclosure Agreements: How to Come Clean on State Taxes

When old tax liabilities are discovered, taxpayers can either play the audit lottery or come clean to state taxing authorities about their back taxes.  Most states offer voluntary disclosure agreement (VDA) programs for non-filers, which typically offer benefits that make the latter option more attractive. With more and more businesses offering products and services in […]

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Software Providers – Don’t Mess With Texas!

Based on a decision issued by the Texas Comptroller, certain out-of-state companies that license software products to customers in Texas are required to collect sales tax on those licenses, even if they have no actual presence in the state. The Comptroller’s decision (Decision No. 106632), which was issued on September 19, 2014, takes a rather […]

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