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?
- Is my company required to register to file returns and
pay income taxes?
- Is my company required to register to collect and remit
sales and use taxes?
- Property taxes?
- What credits and incentives is my company eligible to
- My business operates as an affiliated group of multiple
entities. Does the state require us to file separate returns or one
- How are intercompany transactions treated? Do we
have to addback intercompany expense deductions?
- Is my affiliated group of entities unitary?
- Does my affiliated group of entities need a transfer
- Are sales of services sourced differently than sales of
tangible personal property?
- What types of sales are included in the apportionment
- How are sales determined? Gross sales or net sales?
- Our company sales a service and a product. Are we
required to collect sales tax? If so, on the whole charge or part of
- Our company has foreign (non-U.S.) operations.
How does that impact our state returns?
- 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
- How will changing the ownership and/or organization
structure of our affiliated group of companies impact our state tax filing
- Do we owe sales tax on the purchase of a company's
business assets? Is there a bulk sale notification requirement?
- If our company buys the assets of another company, are
there any real estate transfer taxes due?
- When can our company remove our FIN 48 reserve for
uncertain state tax positions?
- 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?
- 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.