2024

In Department of Taxation v. FJ Management, Inc.the Virginia Court of Appeals recently concluded that the apportionment factors of a partnership in which a taxpayer held a minority interest could not flow up to the partner because there was no unitary relationship between the partner and the partnership. As state scrutiny over apportionment

Effective January 1, 2025, Hillsborough County businesses face critical sales tax adjustments following a Florida Supreme Court ruling and legislation passed during the 2024 Regular Session.

This issue arose in November 2018, when Hillsborough County voters approved a 1% transportation surtax. In 2021, the Florida Supreme Court invalidated the surtax due to constitutional issues. During

Join Alysse McLoughlin during her presentation at the NYCPA – The New York State Society of CPAs New York and Tri-State Taxation Conference in New York, New York, on November 20, 2024.

Her presentation will cover new decisions, rulings, and administrative releases affecting New Jersey.

Find more information and register at the link below.
https://bit.ly/4fDf6FQ

Chris Lutz, a partner on the state and local tax team in the Washington, DC office, was quoted in the Tax Notes State article “SCOTUS Urged to Address External Consistency Gray Area in Use Taxes” published on November 4, 2024.

The article outlines Chris’ back-and-forth with Massachusetts’s General Counsel regarding whether the Constitution requires