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​State and Local Sales Tax Rates, Midyear 2017

The Tax Foundation midyear report on sales taxes provides a population-weighted average of local sales taxes, giving a sense of the average local rate in your state. Take a look.

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"Amazon tax" under fire in New York Court of Appeals

Online retailers Amazon.com Inc and Overstock.com refuted state sales tax in a New York state court of law. In a first-of-its-kind, the case unfolding at the State of New York Court of Appeals tests “Amazon taxes” meant to make online retailers charge state sales taxes.

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[Resources] Business owners eager to avoid unpleasant tax surprises

Another great year presenting to engaged and energetic business owners and entrepreneurs at Denver Startup Week! If you weren't one of the 18,885 people who attended this year, here's the resources you missed.

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[Upcoming free-CPE webinar] State audit triggers

Register now to learn how to manage tax reporting when flagged for audit.

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[Video] Why sales tax automation saves you time and money?

Is sales tax automation on your priority to-do list? If not, it should be. Two experts in the area of sales tax automation offer their perspectives on why this should be.

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[Webinar] Determining Your Nexus Footprint

Join TaxOps' State and Local Tax specialist Alexander Korzhen as he guides discussion on how to determine your nexus footprint.

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[Webinar] Last chance to register for "Negotiating the Upper Hand in the Sales Tax Appeals Process"

Get your free-CPE hour on Tuesday, Oct. 24, by attending this webinar, the third of three presentations by Judy Vorndran in our "Reducing Sales Tax Risk" series.

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[Webinars, 11/15 and 11/16] Dealing with the (sometimes) taxable and collecting online tax

Catch Judy Vorndran's next webinar on reading the taxing situation right and join Joni Johnson-Powe as she takes a closer look at the when, what and where of online sales collections. Registration open now.

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[Webinars] Free-CPE on state audit triggers and tax appeals

Webinars presented by Judy Vorndran have been added to the "Reducing SALT Risk" series, sponsored by Avalara. Read more for details.

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Act fast: Ongoing amnesty program

Limited-time state tax amnesty program is providing tax relief to those that qualify and take advantage of the benefits of amnesty by Nov. 1, 2017.

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Amazon and California Strike Tentative Deal in Sales Tax Standoff

The standoff between Amazon.com and the state of California over a requirement to collect sales taxes appears to be coming to an end. The Seattle-based ecommerce giant has reportedly agreed to abandon a referendum initiative to strike down the state's tax collection requirement in exchange for a one-year reprieve from collecting certain sales taxes.

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Amazon laws at a crossroads

The Amazon laws are in trouble. According to Roger Russell, the laws have suffered several setbacks in recent weeks. Both in Colorado and Illinois laws, the laws to extend nexus to cover sales from remote vendors were struck down as unconstitutional.

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Angel investor tax credit backed in Colorado

The legislative intent to entice angel investors in Colorado to capitalize new technology startups is written into law, even though the program is not yet funded.

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Battle for Jobs Triggers Rise in Tax Incentives

States and local taxing authorities are offering businesses huge incentives to stay or move in rather than move on. The taxman's impetus is job creation. If your company is thinking about moving your operations from one tax jurisdiction to another, consider the tax implications of the move first, and ways that you can use the move to improve your tax position.

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Businesses billed for state unemployment shortfalls

Businesses across the nation are receiving notification of special assessments or an increase in Unemployment Insurance (UI) rates this year to cover interest payments to the U.S. government. These interest payments are due on federal loans taken by states borrowing to fund unemployment insurance benefit payments.

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Businesses Made $671B in SALT Payments in FY2013

Study shows that state and local tax burden on businesses grew almost three times faster than inflation during fiscal year 2012.

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Californians approve Proposition 39 mandating use of single sales factor apportionment formula

Californians voted in favor of Proposition 39 mandating a single-sales factor apportionment formula and market-based sourcing for tax years beginning on or after January 1, 2013.

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Challenging Quill: What started with North Dakota could end with South Dakota

Retailers have long relied on Quill Corp. v. North Dakota to protect them from collecting taxes in states where they have no physical presence. Now South Dakota is hoping to challenge the 1992 Supreme Court ruling.

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Codification of “Physical Presence” reintroduced in House

Second attempt by the House to stop tax and regulation overreach by states.

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Collecting Amazon Sales Tax Proceeding State-by-state

Almost half of all U.S. states now require Amazon.com to collect sales tax from purchasers.

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Colorado Department of Revenue Gearing up to Enforce Use Tax Law

Colorado Department of Revenue will begin enforcing state use tax reporting requirements this year.

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Colorado Governor’s Job-creation Tax Credit Expanded

The most successful job-attracting tax credit that Colorado offers just got a whole lot better.

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Colorado Supremes tell travel websites to pay up hotel room taxes

The Colorado Supreme Court says online booking companies failed to collect and remit lodging tax accurately, sticking websites with millions of dollars in past due hotel room taxes.

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Colorado Tax Exemption and Credit Proposal

The Colorado Office of State Planning and Budgeting recently proposed a number of revisions to Colorado tax exemptions and credits, in an attempt to close a projected fiscal shortfall. Among the proposals are elimination of exemptions or credits, either temporary or permanent, that would affect:

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Colorado's Amazon Law Requires Out-of-state Retailers to Report Unconstitutional Sales

The U.S. District Court of Colorado has found the Colorado "Amazon" law requiring out-of state retailers to report information about customers' purchases to each customer and to the Colorado Department of Revenue (CDOR) to be in violation of the Commerce Clause of the United States Constitution (Direct Marketing Association vs. Huber).

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Combined Reporting and Other Tax Changes in the District of Columbia

Combined reporting in the District of Columbia (DC) is now effective as of September 14, 2011 with the enactment of the Budget Support Act. The retroactive change requires combined reporting for tax years beginning on or after December 31, 2010.

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Connecticut and Louisiana Tax Amnesty Programs Closing Soon

Tax amnesty programs offer delinquent taxpayers a discount on penalties and interest to get caught up on back taxes.

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Connecticut Budget Has Positive and Negative Business Tax Consequences

The state of Connecticut's newly approved 2014-2015 (Act 13-184 (H.B. 6704) budget bill allocates funds for various state agencies and program and law makes several state tax and revenue changes that could affect corporate taxpayers.

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Connecticut Governor Signs Combined Reporting Effective in 2016

Controversial budget provisions increasing business taxes signed into law.

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Connecticut Legislature Hikes Taxes on Businesses

The bill increases taxes on businesses, higher net worth individuals and certain goods and services.

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Connecticut Renews Sales Tax Holiday in Time for Back-to-School Shopping

The state of Connecticut is offering a sales tax holiday from August 18 through August 24, 2013, exempting the purchase of clothing and footwear costing less than $300 from Connecticut sales tax.

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Corporate taxes minor contributor to state and local tax revenue

The Tax Foundation reports that corporate income taxes are one of the smallest sources of state and local tax revenue.

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Denver Releases Details on Tax Amnesty Program

The Denver City Council passed an ordinance approving a temporary tax amnesty program available to almost all Denver taxpayers. The program runs for three months from October 1 to December 30, 2011, and is concurrent with the State of Colorado's tax amnesty program.

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Denver Sales and Use Tax for Software Sellers and Purchasers

Practical application of Denver's sales and use tax code for data processing.

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Does state rebuff signal move to taxpayer-friendly rulings?

States have been largely prevailing in a case-by-case fight against tax exemptions that taxpayers have historically enjoyed. That is until Mount Sterling, Illinois-based food distributor Dot Foods challenged the Washington Department of Revenue and won.

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Economic Nexus

Nexus is no longer what we've become used to over the years. When thinking of income tax nexus, tax preparers so often asked themselves the questions: "Do I have property or payroll in the jurisdiction?"

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False tax claims fraught with danger

District of Columbia Council the latest to introduce bill to allow tax-related false claims against taxpayers.

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Federal and State Differences Put Small Businesses at a Disadvantage

A new Tax Foundation report examines how states handle first-year expensing on capital investments differently.

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General Assembly passes landmark bioscience legislation

The Connecticut General Assembly passed two bills that are widely expected to strengthen the state’s biosciences and fuel the spirit of entrepreneurism.

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How high are state and local tax collections in your state?

Total state and local tax collections per capita vary drastically across the country, but the highest collections might surprise you. See which states take the largest cut on The Tax Foundation's state and local tax collection map.

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Illinois taxes elements of Software as a Service

The Illinois Department of Revenue issued guidance regarding Software as a Service, creating more certainty in a confusing area of tax.

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Judy Vorndran appointed by Governor to sales tax task force

TaxOps' lead state and local tax Partner Judy Vorndran has been appointed to the legislative Sales and Use Tax Task Force through 2020 to help simplify sales tax for businesses and consumers.

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Judy Vorndran elected Chapter President of AAA-CPAs

Judy will lead the Colorado chapter of professionals mixing legal and business interests to reduce client risk and boost client outcomes.

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Know when nexus is triggered before you receive a tax notice

Sales and use tax obligations may go undetected without frequent nexus reviews.

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Location Matters in Business Tax Treatment, According to Tax Foundation Study

With taxes a top three expense for virtually all business, understanding the full impact of state and local taxes is critical to strategic business decisions.

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Mandatory Electronic State Tax Filing on the Rise

An increasing number of states are following in the footsteps of the federal government to mandate e-filing for state income tax returns.

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Massachusetts Imposes New State Tech Tax

Massachusetts-based technology companies are subject to a new6.25 percent sales tax.

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Michigan Replaces its Controversial Tax Regime

The Michigan Business Tax (MBT) will be no more on January 1, 2012. The controversial tax and surcharge on gross receipts and income was repealed in May in favor of a Corporate Income Tax (CIT) effective January 1, 2012.

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Minnesota first to enact marketplace provider tax legislation

Minnesota lawmakers expanded collection requirements for remote retailers and affiliates.

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Minnesota Revamps Key Income and Sales Tax Provisions

From online purchases to R&D credits, Minnesota has made significant tax changes for businesses.

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Misclassification of employees as independent contractors

Let's face it, hiring employees can be expensive; not just the cost of the services provided, but all of the administration that surrounds it, like payroll taxes and unemployment taxes. Now, at least in Colorado, add to that a state assessed fine beginning July 1, 2009 for all situations where the Division of Employment finds that an employer "with willful disregard of the law, misclassified employees" as independent contractors.

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MTC nexus program extends limited time amnesty for Amazon retailers

The Multistate Tax Commission extended the application deadline to November 1, 2017, giving taxpayers two extra weeks to meet eligibility criteria for tax relief.

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Netflix challenge pushes “streaming” tax to state level

Although the Front Range city of Loveland rescinded the recent tax assessment it issued to Netflix, widespread and aggressive efforts by state and local tax authorities to collect sales tax in gray areas continues.

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Netflix Users Not the Same as Cable Users in Kentucky

Netflix users in Kentucky continue to enjoy tax-free viewing.

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New York Takes on Tax Reform as U.S. Congress Backs Away

The state of New York enacts major corporate tax reform, sanctioning significant changes for many corporate taxpayers.

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Nexus Issues Take on More Prominence for Businesses

State filings have traditionally not been a top priority for businesses. Rather, their attention has been concentrated on getting provisions correct and federal returns done and filed in a timely manner. State tax issues have largely been an afterthought.

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Nexus Issues Update

States are aggressively expanding their definition of nexus to maximize sales tax revenue.

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No easy answers to sales tax reform in Colorado

A 3-year effort to reform Colorado’s sales tax system - a quagmire of confusion and conflict - is underway at the State Capitol. The task force in its second meeting this summer looked to other states for possible solutions.

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No more tax holiday for Amazon-users

As of April 1, the online retail giant began collecting sales taxes in all states with a sales tax.

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Ohio Tax Amnesties Now Available

Ohio's recently enacted budget bill authorizes two temporary tax amnesty programs. The general tax amnesty program will commence May 1, 2012, and conclude on June 15, 2012, and applies to a variety of taxes that were due and payable as of May 1, 2011.

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Online Retailers Face Another Year of Federal Sales Tax Uncertainty

Federal sales tax guidance remains in limbo after an indecisive 2013.

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Opportunity for Colorado loss companies

Still haven't filed your 2008 Colorado corporation income tax return? If you apportion your income to a number of states, maximize your 2008 Colorado NOL carryover by calculating the year's loss under both the two factor and three factor method; choose the method that provides the greatest loss.

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Pre-certification now required for Colorado's EZ tax credit

If your business will perform an activity that will earn an enterprise zone tax credit on or after January 1, 2012, the State of Colorado requires that you pre-certify prior to beginning the activity that will earn the credit. Pre-certification can be requested year-round.

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Quill stands in South Dakota!

South Dakota Supremes rule in favor of remote retailers.

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R&D Benefits a Bonanza for Business

The R&D tax credit is among the largest and most broadly available federal and state tax credits. State competition to attract jobs has resulted in more attractive R&D credits, creating a veritable benefit bonanza for businesses.

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Render Unto the State Out-of-State Retailer Taxes

The nation finally may be on the road to recovery, but state budgets are lagging far behind. Precipitous revenue drops, double-digit unemployment, and rising demand for social services has put most states deep in the red.

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Sales and Income Tax a Deciding Factor for Consumers and Businesses

Recent sales tax changes highlighted in Tax Foundation mid-year report further spotlight the influence of sales and income tax on purchase and location decisions.

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Sales Tax Burden Growing Alongside Number of Sales Tax Jurisdictions

The compliance burden of state sales taxes is moving in the wrong direction, adding further complexity and cost for businesses that operate across tax jurisdictions.

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Sales Tax Nexus Issues Move onto the Federal Stage

Capital Hill has entered state terrain in an effort to settle the decade-old heated battle between states and online retailers over the collection of sales taxes on online purchases. Depending on your viewpoint, this is either government gone amuck or action that is way overdue.

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SALT a Factor in Business Location and Expansion Decisions

How do states compare?

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Shopping Mall Owner Sues Indiana over Amazon Taxes

The largest owner of shopping malls in the U.S., Simon Property Group, is taking on retail giant Amazon in the Indiana courtroom. Simon Property Group has filed suit against the state of Indiana in an effort to force the state to collect sales taxes from online retailers.

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Spotlight on 2014 Connecticut Tax Legislation

Plenty of new tax legislation to pay attention to in Connecticut.

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Start Smart in 2015 with a Tax Strategy for Growth

Keep more of what your company makes by managing the tax implications of growth in 2015.

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State and Local Authorities Wade into Tax Reform to Compete

Taxpayer-friendly reforms and business tax credits are being put to work by state and local jurisdictions aggressively recruiting businesses and people.

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State Funding Up From Temporary Tax Hikes

States collected over 10 percent more in taxes in the second quarter, compared to a year earlier, according to report from the Nelson A. Rockefeller Institute of Government at the State University of New York. The increase was the biggest in six years but is unlikely to be sustainable.

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State gross receipts taxes trending up

In an effort to close revenue gaps, gross receipts taxes are looking better and better to a growing number of states.

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State tax reform is worth the effort

Process, revenue, and spending were just a few of the challenges legislators discussed in Arkansas on tax reform; update on Colorado sales and use tax reform initiatives.

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State Tax Trend: Market-based Sourcing to Apportion Sales of Services

According to a report by Michael Schadewald in the AICPA Tax Adviser, more and more states are requiring multistate corporate taxpayers to apportion sales of services using a market-based sourcing method instead of a cost-of-performance method.

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States across U.S. Reducing Taxes by Most Since 2001

The accelerating economic expansion is putting states on stronger footing, leading many to reduce net taxes and fees for a second consecutive year.

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States optimistic about their chances of taxing remote sellers

Three bills are currently awaiting action in the Senate and House of Representatives. Which bill will pass?

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States Take in More Revenue While Cities Take in Less

Across the U.S., state and city revenue collection is trending in opposite directions. Revenue collections at the state level are growing while city coffers begin what is widely expected to be a long bleed.

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Supreme Court Calls Maryland Double-Taxation Unconstitutional

High court ruling affirms residents’ right to deduct income taxes paid on money earned out of state.

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Talking Tax to a Packed Crowd at Denver Startup Week

TaxOps Partners presented "10 Tax Essentials for Growing Businesses" to business owners eager to get tax right.

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Tap into Lucrative State R&D Credits

Lucrative state credits are available to companies incurring qualified research expenses.

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Tax Foundation Ranks States by Business Tax Climate

Which states have the most competitive business tax climate?

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Tax Planning to Reduce Risk of Sales Tax Nexus Activity

Know before you go in-state what activities trigger nexus and the attendant obligation to collect sales tax.

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TaxOps SALT Leader Selected for ACG Leadership 20 Program

TaxOps is pleased to announce that Meredith Theiss, SALT practice manager, is a member of the 2013 Leadership 20 Program sponsored by the Association of Corporate Growth Denver.

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Taxpayers Granted Relief as Texas Permanently Cuts Franchise Tax

Franchise rates are permanently reduced and could fall further if the law fails to achieve goals.

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Texas Amnesty Program Wipes Out Penalties for Delinquent Taxpayers

Texas taxpayers are being granted a Fresh Start with the Texas Taxpayer Amnesty Program 2012. From June 12 through August 17, 2012, the State of Texas is providing amnesty to taxpayers for any amount and any year they were delinquent in their payments prior to April 1, 2012.

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The best and worst tax systems in the nation

Common characteristics abound among the best and worst state tax systems.

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Three Key Issues for Businesses this Tax Season

Improve tax outcomes with these preparation tips and resources.

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Upcoming Tax Amnesty Programs by State

Voluntary programs give taxpayers an opportunity to get current with state tax authorities.

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Utah Corporate Tax Rule Reflects Current Practice Regarding Nexus

A Utah rule has been amended to delete language providing that the delivery of goods in a seller's own vehicle, if above a de minimis level, creates nexus for corporation income and franchise tax purposes. This change reflects current agency practice and results from case law and amendments to the corresponding Multistate Tax Commission model rule.

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Why Colorado sales tax is so messed up

Colorado has the distinction of having the most complicated sales and use tax regime in the nation. The Colorado Department of Revenue helps build the case for sales tax reform with facts and figures that demonstrate a mind-numbing level of sales tax dysfunction.

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Why noncompliance is more costly than doing it right

States yield broad powers in pursuing back taxes, penalties and fees for tax noncompliance. As a start-up business, you can avoid the crippling cost of noncompliance by knowing your obligations and preparing to meet them upfront.

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You Don't See This Everyday

Minnesota Republicans have come out pro-business in a big way. Will other states follow?

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Zero-cost to eliminate your tax exposure

Under recessionary and budgetary pressures, many states are turning to amnesty programs to rake in some quick cash from delinquent taxpayers. Remiss taxpayers that take advantage of these windows of opportunity can save themselves money and ingratiate themselves back into the good graces of the State and local taxing authorities.

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