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State & local tax (SALT)

About this topic

Based on the AICPA Competency Framework: Tax and Personal Financial Planning, these learning resources - primarily focused on US tax - are designed to help CPAs understand the knowledge and skills necessary to address the needs of their clients and firms.

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A pragmatic approach to sourcing sales of services

This column shares a few thoughts on sales sourcing methodology for readers who are not state tax geeks.

Article Allocation & apportionment Foundational

The canned software conundrum: Inconsistent state corporate income tax treatment

This item discusses the interplay between Public Law 86-272 and the federal treatment of computer software. treatment of computer software, as well as two states’...

Article Allocation & apportionment Intermediate

Dealing with state tax issues? It comes down to domicile

This article discusses the concept of domicile which can protect taxpayers who have residences in more than one state.

Article Domicile Foundational

How to manage sales and use tax risk

This article discusses how an external sales and use tax policies and procedures review can help in avoiding problems before they occur.

Article Tax computation Intermediate

2016 STATE TAX NEXUS GUIDE

This practice guide was developed to inform practitioners about state corporate income and franchise tax nexus issues.

Report Nexus Intermediate

Sales and Use Tax Audit Sampling

This article discusses various types of sampling as well as methodologies of certain states.

Article Tax computation Intermediate

Medical Device Excise Tax: Moratorium Considerations and FAQs

This article discusses some frequently asked questions with respect to the medical device excise tax and the current state of the law.

Article Tax computation Intermediate

Digital Streaming and Technology Platforms: Disparity in Sales Tax Treatment

This column includes examples and scenarios from different states that illustrate various sales tax treatment approaches.

Article Reporting & filing requirements Intermediate

Water’s-Edge Election: Effectively Connected Income and the 20% Rule in California

This article discusses how foreign corporations that generate income from intangible assets are affected by the economic nexus rules as well as the water’s-edge rules.

Article Nexus Intermediate

Factor Presence Nexus Standards and Market-Based Sourcing: A Tough Combination for Service Businesses

Factor presence nexus standards and market-based sourcing of services for sales factor purposes have gained steam in state legislatures. Learn more about this trend.

Article Nexus Intermediate

New Jersey’s Sourcing Rule for Gain on Dispositions of Interests in Flowthrough Entities Can Be a Real Deal-Killer

The private-equity group (PEG) space has become inundated with state income tax issues and traps for the unwary. This article illustrates this type of situation.

Article State & local tax (SALT) Intermediate

A closer look at sales and use taxation of the cloud

The growth of cloud technology means that what used to be clearly the sale of tangible personal property is now digital and challenging to classify for sales and use...

Article State & local tax (SALT) Foundational