SALT NATION: WHAT ARE YOU STRUGGLING WITH TODAY?

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What SALT issues are you struggling with today?  Income tax, sales tax, etc.?  What state is giving you the most difficulty?

Are you struggling with any of the following issues?
  1. Is my company required to register to file returns and pay income taxes?
  2. Is my company required to register to collect and remit sales and use taxes?
  3. Property taxes?
  4. What credits and incentives is my company eligible to obtain?
  5. My business operates as an affiliated group of multiple entities.  Does the state require us to file separate returns or one combined return?
  6. How are intercompany transactions treated?  Do we have to addback intercompany expense deductions?
  7. Is my affiliated group of entities unitary?
  8. Does my affiliated group of entities need a transfer pricing study?
  9. Are sales of services sourced differently than sales of tangible personal property?
  10. What types of sales are included in the apportionment factor?
  11. How are sales determined?  Gross sales or net sales?
  12. Our company sales a service and a product.  Are we required to collect sales tax?  If so, on the whole charge or part of it? 
  13. Our company has foreign (non-U.S.) operations.  How does that impact our state returns?
  14. Our company is a foreign based company (non-U.S.) with operations in the U.S. If we don't have a permanent establishment in the U.S., are we still required to file state income tax returns?
  15. How will changing the ownership and/or organization structure of our affiliated group of companies impact our state tax filing requirements? 
  16. Do we owe sales tax on the purchase of a company's business assets?  Is there a bulk sale notification requirement?
  17. If our company buys the assets of another company, are there any real estate transfer taxes due?
  18. When can our company remove our FIN 48 reserve for uncertain state tax positions?
  19. If our company owns an interest in a partnership, does that ownership interest give our company a taxable presence in the states in which the partnership operates?
  20. If our company sells assets or liquidates a division of our company, is that treated as business or nonbusiness income?
What are you struggling with?

Please comment on this post or send me an e-mail with your issue.


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There are so many different variations on state income tax, especially for businesses that have multiple locations in different states. Plus, more and more states are moving towards charging sales tax on online purchases, which complicates things a little bit more. The best way to sort all of this out is to hire out help for handling your year end processes. Doing it all by yourself is incredibly time consuming, and you don't want to risk misfiling something and then having to pay a penalty.