LexisNexis® Legal Newsroom
State Tax Essentials: Corporate Income Tax Computations

by Robert Desiderio * Although there is some measure of conformity with the federal corporate income tax base, every state's statute makes its measure of tax corporate income different from the federal base. Typically, there are additions and subtractions from the adopted federal starting point...

New York's Highest Court Affirms Constitutionality of Click-Through Nexus

Click-through nexus is a well-known term in the world of sales and use tax. It refers to the proposition that an internet vendor may be required to collect and remit sales tax on sales that originate from links placed on the websites of independent affiliates if that affiliate has nexus with the taxing...

States Should Repeal Their Estate Taxes

... [S]tates can go a long way toward meaningful reform by repealing their estate and inheritance taxes. I have said before on many occasions that the state estate taxes are nothing more than jealousy fueled money grabs... Right now 21 states and the District of Columbia impose some kind of estate...

Things That Make You Nuts

by Cara Griffith ... Avalara is a company that designs software to help companies automate their sales tax compliance. Perhaps it is fitting, then, that an Avalara blog post addressed the taxation of candy... ... ... Groceries are generally exempt from sales tax. If candy is not considered a...

Go Big or Go Home - Tax Reform in Maine

The big idea of the last week was a dramatic tax reform proposal in Maine . The idea is big and bold. Big and bold usually means a measure has no chance of passage. State legislators from both parties are not exactly profiles in courage. The proposal would change all of the state's primary taxes...