The South Dakota v. Wayfair, Inc. decision is a watershed moment in U.S. tax history. It dismantled the decades-old physical presence standard for sales tax collection and replaced it with economic ne ...

In welcome news for individual taxpayers, the One Big Beautiful Bill Act temporarily increases the “SALT cap” – the limit on the amount of the income tax deduction for state and local income, sales, ...

For companies doing business in multiple states, keeping track of all the changes and responsibilities can be a daunting task. 2026 is the year that sales taxes go beyond bookkeeping, as c-suite ...

In a recent case focusing on statutory interpretation, the California Office of Tax Appeals (“OTA”) held that a Delaware LLC using Amazon’s Fulfillment by Amazon (“FBA”) program was “doing business” ...

Tax professionals supporting mergers and acquisitions (M&As) often focus first on federal income tax treatment. Yet, increasingly, state and local tax (SALT) issues are a primary driver of deal risk ...