State & Local Tax

2003-2008 Articles

Multistate Taxation of Stock Option Income - Time for a National Solution?: Jul-02-2008
Practical Difficulties In Streamlining the Sales Tax: A View From One Industry Perspective: Nov-19-2007
Identifying and Handling Multistate Tax Issues: Oct-22-2007
Multistate tax issues: Nov-30-2006 — For Canadian companies doing business in the United States, nexus is the most talked-about issue from a US state tax perspective. Many companies fail to realize that a treaty-based exemption generally won't provide protection from state taxes.
Chatterjee Ruling: Justice for the Taxpayer?: Aug-01-2003 — In a case of first impression, Connecticut Superior Court has recognized the Commissioner of Revenue Services can be required to consider whether a refund claim is appropriate even if the claim is filed beyond the statute of limitations.
New York Nexus: Jan-16-2003 — Two recent advisory opinions (AOs) from New York State's Department of Taxation and finance highlight that even the most trivial physical presence can trigger New York sales tax obligations for Canadian companies.