SALT Blog – State and Local Tax Blog
The State and Local Tax ("SALT") blog provides news updates and commentary about state and local tax issues.
You can expect to find relevant information about topics such as income (corporate and personal) tax, franchise tax, sales and use tax, property (real and personal) tax, fuel tax, capital stock tax, bank tax, gross receipts tax and withholding tax.
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Chamberlain Hrdlicka Blawgs
Business and International Tax Developments Blog
To ring in the New Year, the Texas Comptroller announced needed guidance to remote sellers and marketplace facilitators regarding sales and use tax obligations for businesses that do not have a physical presence in Texas but sell or facilitate sales to Texas customers.
In 2018, the US Supreme Court decided the case, South Dakota v. Wayfair, in which the Court altered the decades-long standard that prevented states from imposing sales tax obligations on businesses unless they had a physical presence in the state. In Wayfair, the Court replaced the physical nexus standard with an ...