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29 Jan 2024, 10:46 am by Frank O. Bowman, III
” Later in the Convention, Massachusetts delegate Rufus King observed of the constitution under construction: “What are the great objects of the Genl. [read post]
15 Feb 2022, 1:55 am by Kevin Kaufman
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]
25 May 2021, 2:55 am by Colby Pastre
In California, Illinois, and Minnesota, proposals are circulating to tax GILTI for the first time, while a Massachusetts bill would tax GILTI to a much greater degree. [read post]
6 Aug 2019, 5:45 am by Kevin Kaufman
Note: The author thanks Brittany Moore for contributing to statutory research for this piece. [read post]
2 Nov 2021, 8:26 pm by David Kopel
In some counties of New York, as in some jurisdictions in California, Massachusetts, Rhode Island, and Delaware, applicants for a concealed carry license may be denied unless they show  some specific, special need to carry a licensed handgun, beyond the general purpose of self-defense. [read post]
13 Jan 2016, 5:05 pm by Kevin LaCroix
John Reed Stark David Fontaine In this day and age, the members of the boards of directors of most companies understand that cybersecurity issues are both important and should be a board-level priority. [read post]
11 Jul 2018, 6:28 am by Kevin Kaufman
For example, Massachusetts exempts “food products” from its sales tax base, including “meat and meat products,” “fish and fish products,” “eggs and egg products,” “vegetables and vegetable products,” and “fruit and fruit products,” but not “meals sold by a restaurant or a restaurant part of a store. [read post]
16 Mar 2011, 3:25 pm by Rebecca Tushnet
What’s Happening in Washington Dan Jaffe, Executive Vice President, Government Relations, ANA It’s within our power to affect how present challenges are resolved. [read post]
13 Dec 2022, 2:45 am by Kyle Hulehan
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]
22 Apr 2021, 5:55 am by Kevin Kaufman
States using a flat-dollar surcharge may levy a one-time surcharge, such as in Massachusetts, or may charge a flat amount per-day, as Hawaii, New Jersey, and West Virginia do. [read post]
5 Jan 2020, 2:52 pm by Kevin LaCroix
Supreme Court’s March 2018 entry of its opinion in Cyan, Inc. v. [read post]
5 Jan 2020, 2:52 pm by Kevin LaCroix
Supreme Court’s March 2018 entry of its opinion in Cyan, Inc. v. [read post]