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State and Local Tax (SALT)

Managing Tax Jurisdiction Compliance

Businesses often face a dizzying array of tax requirements set forth by federal, state and local tax jurisdictions. We specialize in business tax preparation for organizations in multiple states, with clients ranging from start-ups to Fortune 500 companies. Our expertise includes manufacturing, technology, distribution, retail, tourism and construction industries, among others.

State and Local Tax Services

  • Income/Franchise tax planning and research
  • Sales and Use tax advisory services
  • Audit defense/controversy work
  • Tax credit reviews
  • Negotiated incentives
  • Nexus reviews and consulting
  • Property tax consulting

Article: Georgia Hurricane Timber Tax Credits: Limited Opportunity

The State of Georgia has been out front in helping businesses affected by  Hurricane Michael, which hit the state in October 2018 and damaged an estimated 2 million acres of timberland. To help property owners and aid in reforestation, the Georgia legislature enacted a special refundable timber tax credit for landowners who replant timber on their property.

Article: Georgia Rural Hospital Tax Credit Expanded as Feds Act to Curb State Donations

The State of Georgia has raised the tax credit for donations to rural hospitals from 90% to 100%. At the same time, the IRS has taken steps to limit the use of donations to special state funds to offset federal tax liability.

Article: State Collection of Online Sales Taxes Cleared by Supreme Court

For the past 26 years, sellers of goods across state lines have been protected from state sales tax laws by the 1992 Supreme Court decision in Quill v. North Dakota, which held that out-of-state sellers cannot be required to collect state sales taxes if they do not have a physical presencein the state. That decision has now been overruled by a divided Supreme Court in South Dakota v. Wayfair.

Article: R&D Tax Credits: Georgia Makes a Good Deal Even Better

In order to encourage companies to invest in R&D, and to reward them for doing so, Federal and Georgia tax rules provide what can be very significant tax credits (dollar for dollar reduction in tax liability).

Article: Sales Tax Planning: What You Need to Know about the Wayfair Supreme Court Decision

For internet retailers, the June 21 U.S. Supreme Court ruling on South Dakota v. Wayfair has significant implications, including the added burden of sales tax compliance.

Podcast: Private Equity 360: Research & Development (R&D) Tax Credits: Hidden Benefits

Bob Woosley, National Private Equity Leader discusses R&D tax credits with Tommy Zavieh, National R&D Tax Credit Practice Leader.

Topics include the history of R&D tax credits, the qualifications, benefits and why you need a R&D tax credit specialist.

Article: New Charitable Deduction Rules Could Impact Popular State Tax Credits

Since Congress passed the $10,000 limit and on state and local tax (SALT) deductions in late 2017, high-tax states have scrambled to create state programs that would allow taxpayers to circumvent this limit.

Article: The World Post-Wayfair: State Tax Nexus Thresholds

Navigating the maze of state sales taxes got more complex this year for remote sellers. The June SCOTUS decision in the South Dakota v. Wayfair case opened the door for states to expand their tax base. Many states have updated their nexus policies to take advantage of this economic nexus decision, and more changes are expected.

Podcast: Untangling the Technical – The Wayfair Decision

John Corn, Principal and National Practice Leader of State and Local Tax, gives us an inside look at the new online marketplace requirements established by the recent South Dakota v. Wayfair Supreme Court case.

Article: Navigating the extended Georgia Education Tax Credit

Georgia has been very successful at designing tax credit and incentive programs that give taxpayers an opportunity to save money, do good, and support programs that they believe in.

Article: Georgia Sales Tax Compliance: What Internet Sellers Need To Know

In June 2018, the U.S. Supreme Court issued a landmark decision clearing the way for states to force collection of sales taxes from online sellers who have no physical presence in the taxing state.

Article: SALT Credits Won’t Block Federal Business Expense Deductions, IRS Says

In August 2018, the IRS released proposed regulations that limit federal charitable contribution deductions if a state tax credit is received in return. The rules are designed to prevent taxpayers from circumventing the $10,000 limit and on state and local tax (SALT) deductions included in the Tax Cuts and Jobs Act.

Article: Georgia Tells Taxpayers How to Coordinate Federal Tax Changes with Georgia Law

The Georgia Department of Revenue has released updates to state law to adapt to the new federal tax era. The new rules cover numerous subjects, including the 80% limitation on net operating losses (NOLs), consolidated returns, withholding on nonresident aliens, and the computation of individual net taxable income. Georgia’s lack of full conformity with the federal tax laws means the computation of Georgia income tax moving forward has gotten more complicated.

Webinar: Avoid Penalties with a SALT Nexus Study

Poor compliance with state and local tax obligations can lead to unnecessary tax exposure and penalties. Learn how a nexus study can identify important operations requirements in new markets and determine filing obligations or liabilities.

Article: How Sales Tax Compliance Can Help or Hinder your Success

John Corn sat with Acuity as part of their Master Class Series to discuss sales tax, Nexus and how to make sure your business is compliant.

Article: Georgia Postproduction Credit Seeks to Expand Filmmaking Activities

In the State’s continued quest to become the top film industry spot in the U.S., the Georgia Legislature in early 2017 expanded the film credit, this time for postproduction activities. Learn about the requirements and credits available.

Article: Georgia Musical Tax Credits on my Mind

Georgia is set to become an even bigger venue for music with its new musical tax credit. The Georgia Music Investment Act allows a credit for the production of live musical or theatrical performances, or recorded musical performances. Understand the regulations, qualified expenditures, credit caps and more.

Practice Leaders