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Looking Back at Georgia’s 2022 Legislative Session

June 3, 2022 By Alston & Bird Tax Team

Georgia’s 2022 legislative session included a number of consequential tax bills. Our State & Local Tax Group highlights key takeaways.

  • What passed: rate cuts and elective consolidation
  • What didn’t pass: revisions to the film tax credits and sales taxes on electronically delivered software
  • How these changes will impact individual and business taxpayers

Click here to read the full advisory.

Filed Under: State & Local Tax Advisory Tagged With: film tax credits, Georgia, sales tax, State legislation, tax bills, Taxpayers

States Continue to Challenge Quill’s Physical Presence Standard

February 9, 2016 By Andrew Yates

When a client calls us to inquire about sales tax exposure, we instinctively start asking questions about people and possessions: “Do you have property in other states? Where do you have employees? Have you sent any sales representatives to any states where you have made sales?” For decades, tax practitioners have known that a proper sales tax nexus analysis begins with physical presence. It’s black-letter law, after all. States can’t levy sales tax on someone who isn’t there. We know this because of Quill Corp. v. North Dakota and National Bellas Hess v. Illinois before it. [...]Read more

Filed Under: Sales and Use Tax, State and Local Planning, State Tax Litigation, Tax Policy Tagged With: Alabama, Direct Marketing Association, NCSL, nexus, physical presence, Quill, sales tax, SALT

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