Failing to Properly Terminate State Domicile Has a Taxing Result
By Stanley R. Kaminski & Lauren A. Ferrante
State and Local Taxation,
July 2021
As a result of state tax burdens due to the pandemic, it is becoming increasingly common for people now facing higher state taxes on their earnings, profits, and gains—and benefiting from the ability to remotely work from home—to look to permanently move to no- or low-tax states to avoid state taxation.
Sourcing of TPP: When Destination and Delivery Dovetail
By Stanley R. Kaminski & Lauren A. Ferrante
State and Local Taxation,
March 2021
The sourcing of the sales of tangible personal property is a hot topic and one that surprises practitioners with its various twists and turns.
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