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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]
22 Apr 2021, 5:55 am
Over the past three years, rental car excise taxes have remained stable across the U.S., including unsuccessful challenges to local rental car taxes. [read post]
6 Jan 2021, 6:38 am
(b) Three states levy mandatory, statewide, local add-on sales taxes at the state level: California (1%), Utah (1.25%), and Virginia (1%). [read post]
7 Aug 2020, 11:57 am
On July 10, 2020, CDC’s PulseNet identified an outbreak of 13 Salmonella Newport infections in three states. [read post]
3 Feb 2020, 10:53 am
The Washington Department of Labor & Industries (L&I) cited and fined North Idaho Drilling Inc. of St. [read post]
15 Jan 2020, 4:00 am
(b) Three states levy mandatory, statewide, local add-on sales taxes at the state level: California (1%), Utah (1.25%), and Virginia (1%). [read post]
20 Dec 2019, 8:49 am
Continuing the tradition of a unanimous ruling for a first opinion, the decision in Henry Schein Inc. v. [read post]
19 Dec 2019, 2:00 am
Another three states conform with partial addbacks. [read post]
12 Dec 2019, 5:45 am
Supreme Court overturned the physical presence standard established in two earlier cases, National Bellas Hess, Inc. v. [read post]
16 Sep 2019, 7:10 am
The North American Securities Administrators Association, Inc. [read post]
14 Aug 2019, 5:45 am
Three cities follow with combined rates of 10 percent or higher: Tacoma (10.2 percent) and Seattle (10.1 percent), Washington, and Birmingham, Alabama (10 percent). [read post]
10 Jul 2019, 6:32 am
In fact, North Carolina and Louisiana improved their standings by one place while actually seeing small local rate increases. [read post]
7 Jul 2019, 9:05 pm
Three additional illnesses are being investigated, which would mean an outbreak cluster of at least 10. [read post]
7 May 2019, 2:27 pm
The three cases discussed below give us some idea. [read post]
19 Dec 2018, 3:00 am
In broad terms, however, these efforts fell under three headings: (1) recharacterization of st [read post]
5 Dec 2018, 9:04 pm
ALDF’s win in Idaho was upheld by the Ninth U. [read post]
9 Nov 2018, 8:00 am
BMW Constructors, Inc., 353 Ill.App.3d 593 (2004). [read post]
1 Oct 2018, 8:56 pm
Infection may have contributed to nine deaths: Idaho, Minnesota, North Carolina, Ohio, and Virginia. [read post]
29 Aug 2018, 7:03 am
The opinion then gives three reasons for deeming Quill flawed. [read post]
16 Jul 2018, 6:00 am
(b) Three states levy mandatory, statewide, local add-on sales taxes at the state level: California (1.25%), Utah (1.25%), and Virginia (1%). [read post]
