State & local tax (SALT)

TOPICS / TAX

September 1, 2016

Risk management: Worth its SALT

These tips will help practitioners manage the professional liability risks stemming from state and local tax issues.

April 13, 2016

Ways to make tax compliance less of a nightmare for small business

Troy Lewis, chair of the AICPA’s Tax Executive Committee, testified in favor or the Mobile Workforce State Income Tax Simplification Act.

February 23, 2016

Colorado’s use tax notice and reporting law is constitutional, Tenth Circuit holds

The court held that the law does not discriminate against out-of-state retailers.

February 11, 2016

Congress enacts permanent ban on state and local internet taxes

Thursday, the Senate approved a bill making the Internet Tax Freedom Act’s ban on state and local taxes on internet access permanent.

August 1, 2015

Supreme Court invalidates Maryland’s personal income tax structure

Lack of a state tax credit for a ‘county’ tax is held to violate the dormant Commerce Clause.

June 1, 2015

Refundable state business tax credits are income

Refundable state income tax credits designed to promote economic development are taxable income to the recipients.

March 3, 2015

Supreme Court holds trade association can challenge Colorado’s Amazon law

The U.S. Supreme Court held that federal law does not prevent a trade association from suing Colorado to prevent enforcement of a law that requires out-of-state retailers to report sales to Colorado purchasers.

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Building a better CPA firm: Stepping up service offerings

A key step in business model modernization is determining how to implement services that satisfy clients and employees.

From The Tax Adviser

August 30, 2025

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State & local tax (SALT)

Risk management: Worth its SALT

Ways to make tax compliance less of a nightmare for small business

Colorado’s use tax notice and reporting law is constitutional, Tenth Circuit holds

Congress enacts permanent ban on state and local internet taxes

Supreme Court invalidates Maryland’s personal income tax structure

Refundable state business tax credits are income

Supreme Court holds trade association can challenge Colorado’s Amazon law

Features

Calming nervous clients nearing retirement

7 retirement tips for small firm CPAs

Building a better CPA firm: Stepping up service offerings

2025 tax software survey

FROM THIS MONTH'S ISSUE

Building a better CPA firm: Stepping up service offerings

From The Tax Adviser

2025 tax software survey

Are you doing all you can to keep the cash method for your clients?

Current developments in S corporations

Paid student-athletes: Tax implications for universities and donors

MAGAZINE

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