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3 Feb 2020, 2:13 pm
Finally, the United States Supreme Court ruling on the Wayfair case opened new pathways for states to legally tax remote sales. [read post]
15 Feb 2022, 1:55 am
Table 1 shows how each state’s individual income tax is structured. 2022 State Individual Income Tax Structures States with No Income Tax States with a Flat Income Tax States with a Graduated-rate Income Tax Alaska Colorado Alabama Florida Illinois Arizona Nevada Indiana Arkansas South Dakota Kentucky California Tennessee Massachusetts Connecticut Texas Michigan Delaware Wyoming New Hampshire* Georgia North Carolina Hawaii Pennsylvania Idaho Utah Iowa Washington** Kansas … [read post]
13 Jul 2022, 1:55 am
Supreme Court’s decision in South Dakota v. [read post]
8 May 2016, 4:21 pm
Supreme Court, at the Wailing Wall, on the Old Course at St. [read post]
21 Jul 2020, 10:36 am
In May of this year, Prime Minister Boris Johnson pledged the United Kingdom would develop a “world beating” track and trace system by June 1 to stop the spread of the novel coronavirus. [read post]
25 May 2021, 2:55 am
Table of Contents Key Findings Introduction A Brief Overview of GILTI Calculating GILTI Tax Liability State Taxation of GILTI Is Complex and Uncompetitive State Taxation of GILTI Raises Constitutional Issues Current Status of States’ Taxation of GILTI The Impact on States of the Biden Administration’s Proposed Federal Changes to GILTI A Brief Overview of FDII Current State Treatment of the FDII Deduction and the Impact of the Biden Administration’s Proposed Changes Recent… [read post]
26 Mar 2019, 6:44 am
Key Findings State and local governments have used car rental excise taxes to raise revenue, including for projects like stadium construction and amateur sports funding. [read post]
4 Oct 2022, 5:50 am
Key Findings Alaska’s heavy reliance on oil and gas taxes and investment income creates extreme revenue volatility and complicates revenue forecasts. [read post]
8 Feb 2023, 5:39 am
Chief Justice, Associate Justices, and retired Justices of the Supreme Court. [read post]
6 Feb 2007, 1:58 am
Today and tomorrow I am attending the American Health Lawyer Association's Hospitals and Health Systems Law Institute in Las Vegas where I am speaking on Healthcare Blogging and Web 2.0. [read post]
13 Dec 2022, 2:45 am
Authorization and Central Collection of Local Income, Sales, and Tourism Taxes Local Sales Taxes Local Tourism Taxes Local Income Taxes State Authorized Centralized Authorized Centralized Authorized Centralized Alabama ✓ ✓ ✓ (a) ✓ Alaska ✓ ✓ Arizona ✓ ✓ ✓ ✓ Arkansas ✓ ✓ ✓ California ✓ ✓ ✓ ✓… [read post]
