Posts by Shannan Gilmartin Cuddy

Sales/Use Tax and e-Commerce
Sales and Use Tax & Value Added Tax Pitfalls for e-Commerce Businesses

When selling online to customers within the U.S. and internationally, e-commerce businesses should consider several…

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SALT Deduction Cap Does Not Apply to Pass-Throughs
IRS Clarifies That SALT Deduction Cap Does Not Apply to Pass-Through Entities

The IRS announced state and local income taxes will be deductible at the pass-through entity…

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Navigating Salt and Local Tax and COVID 19 Relief
Navigating State and Local Tax Relief During The Pandemic

As businesses continue to assess the myriad implications of the COVID-19 pandemic, one area of…

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Remote Employees & Payroll Tax Exposures
Year-End Payroll Tax Withholding Exposure & Impact from Remote Employees

As year-end approaches, and many employees continue to work remotely, companies should again assess their…

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State Reaction to CARES Act
State Legislative & Administrative Reactions to the CARES Act

Some CARES Act provisions that states have decoupled from include the increased business interest expense…

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State and Local Tax Effects of Telework
Teleworking Employees and the Resulting SALT Effects

Three important state and local tax (SALT) effects that could result from teleworking employees, including…

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MA Sales Tax Postponed for Businesses
Massachusetts Postpones Collection of Business Sales & Other Taxes

Massachusetts Governor Charlie Baker's administration announced it was postponing the collection of regular sales tax,…

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financial institutions - upward view of skyscrapers
State Tax Exposure for Financial Institutions

As a result of federal tax reform and the lowering of federal corporate and individual…

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Sending out Packages
Remote Sellers Assessed Sales Tax for Pre-Wayfair Periods

In the wake of the U.S. Supreme Court’s 2018 decision in Wayfair, every state that imposes…

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Delivery man Work out Online shopping at her home with a laptop
Post-Wayfair: California Enacts Economic Nexus

California has enacted a new law creating an economic nexus threshold for remote sellers and…

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