The Alabama Tax Tribunal recently ruled that taxpayer Reynolds Brands’ challenge to the state’s application of its factor-nexus standard…

The California Franchise Tax Board recently issued important guidance on determining unity in pass-through entity structures in its Legal…

The U.S. tax code continues to evolve as new legislation is released and revisions and clarifications to the Tax Cuts and Jobs Act are…

California Gov. Gavin Newsom recently signed a budget trailer bill that creates an elective pass-through entity tax, among other tax…

Read on for an overview of Ohio’s recently enacted House Bill 110, including important sales and use tax changes taxpayers should consider.

State tax professionals must renew their focus on understanding foreign source income due to the TCJA. This article looks at potential…