Legislation has been enacted that extends Washington sales and use tax to remote sellers, “marketplace facilitators,” and “referrers” that meet certain criteria and expands economic nexus provisions. Nexus Beginning January 1, 2018, remote sellers, marketplace facilitators, and referrers must elect to either remit sales or use tax or comply with certain notice and reporting requirements. […]

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Legislation has been enacted that generally conforms Hawaii corporate and personal income tax laws to the Internal Revenue Code (IRC) as amended as of December 31, 2016, for taxable years beginning after December 31, 2016. Previously, Hawaii generally conformed to the IRC as amended as of December 31, 2015, for taxable years beginning after December […]

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Effective September 1, 2017, the tax on Delaware cigarettes is increased to $2.10 (currently, $1.60) per pack of 20 cigarettes. The tax on all tobacco products other than vapor products, moist snuff, and cigarettes is increased from 15% of the wholesale price to 30% of the wholesale price, and the tax on moist snuff is […]

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Legislation has been enacted that changes the Connecticut corporation business tax return filing deadline, the date used to compute estimated tax underpayment penalties, and the filing deadline for W2s and 1099 series information returns, creates a personal income tax adjustment for nonqualified deferred compensation, establishes withholding requirements for pension or annuity distributions, authorizes a withholding […]

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A taxpayer that purchased the assets of several Washington businesses was liable for use tax and/or deferred sales tax because there is a conclusive presumption that the selling price does not include retail sales tax. Washington law allows an exception in the case where the seller “advertises” the price as including the tax or that […]

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The personal income tax publication containing the New York City withholding tables and methods has been revised to reflect recently enacted legislation affecting individuals having taxable income under $500,000. The revised withholding tax computation rules may affect employers’ payrolls made on or after July 1, 2017, if they have employees who are subject to New […]

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