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The FASB amends certain SEC paragraphs to incorporate SEC staff announcements. These amendments are effective immediately.

SEC, disclosures, SEC Staff announcement, ASU 2017-03, ASC Topic 250, ASC Topic 323, joint ventures, equity method
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Oregon law provides a property tax exemption for qualified food processing equipment. Find out details and how to apply before the March 1 deadline.

SALT, TSG, property tax exemption, Oregon, food processing property tax exemption, machinery and equipment, M&E, food processing, food manufacturer, application process
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Article

The US Department of Interior’s final revised policy for determining tribes’ contract support costs may mean reimbursement opportunities.

tribes, contract support costs, Bureau of Indian Affairs
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The California Competes Tax Credit program, known as CCTC, begins accepting applications March 6, 2017. Here are details about the competitive process.

CCTC, California Competes Tax Credit, California, tax credit, income tax, tax savings, TSG, SALT, application period
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ASU 2017-04 simplifies the test for goodwill impairment and amends US GAAP ASC Topic 350, Intangibles—Goodwill and Other.

Goodwill, impairment, GAAP, ASU 2017-04, ASC Topic 350, goodwill impairment test
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The GASB issued an invitation to comment for input on the financial reporting model used to prepare governmental financial statements.

government, GASB, Statement No. 84, fiduciary activities, financial reporting model, invitation to comment, ITC, governmental fund financial statements, modified accrual
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Nevada’s implementation of its commerce tax included a grace period, which expires February 15, 2017, and has eligibility requirements. Details in our Alert.

Commerce tax, Nevada, Brian Sandoval, $4 million, gross revenue, gross receipts tax, S.B. 483, grace period waiver, TSG, SALT
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Article

Arizona’s simplified centralized licensing and reporting of its Transaction Privilege Tax (TPT) in reality provides little relief for businesses. Our Alert has details.

Sales tax, Use tax, TPT, Transaction Privilege Tax, Arizona, TPT Simplification, Simplified Reporting, Centralized licensing and reporting, Nonprogram cities, TSG, SALT
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Article

The FASB’s Accounting Standards Update 2017-01 helps financial statement preparers define what’s a business.

GAAP, business, definition, business combinations, ASU 2017-01, ASC Topic 805
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Article

The California Court of Appeal rejected the broad definition of “doing business” in Swart Enterprises Inc. v. Franchise Tax Board.

TSG, SALT, California state tax, Swart Enterprises, California Franchise Tax Board, FTB, doing business in California, manager-managed LLC
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Article

The US Department of Interior seeks input through April 10, 2017, on Indian trader regulations as it considers updates.

Tribes, Indian Country, trade regulations, Indian trade regulations
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Article

Taxpayers that haven’t fully implemented the final tangible property regulations into tax accounting procedures can use a waiver extension.

Tax reform, tangible property, TPR, repairs, improvements
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Article

Taxpayers need to submit their statement and quarterly installment payments of San Francisco’s new gross receipts tax. See our Alert for due dates.

San Francisco, SALT, TSG
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Article

In preparation for the informational return filing season, we give an overview of changes and best practices for Forms 1099-MISC and W-2.

1099-MISC, W-2, informational returns, deadlines, penalties
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Article

US Citizenship and Immigration Services just released the new Form I-9 Employment Eligibility Verification. Our Alert has details.

immigration, I-9, employment eligibility verification, employers, employees, Form I-9, new hires, human resources, HR
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Article

Washington will increase its minimum wage beginning in 2017 and require employers to provide paid sick leave in 2018. See details in our Alert.

Washington State, WA, Washington, Initiative 1433, Raise Up Washington, human resources, HR, employees, seasonal worker, minimum wage, paid sick leave
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Article

President-elect Donald Trump’s proposed tax changes would significantly impact individual and business taxpayers. We give an overview.

President-elect, Trump, Donald Trump, tax law changes, proposed tax changes, tax changes
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Article

The Portland City Council approved a surtax to its business license tax for publicly traded companies with a high CEO pay ratio.

TSG, SALT, state tax, Portland, Oregon, surcharge tax, CEO tax, Portland surcharge tax
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Article

The California Competes Tax Credit program begins accepting applications January 2, 2017. Here’s what applicants need to know about the competitive process.

CCTC, California Competes Tax Credit, California, tax credit, income tax, tax savings, TSG, SALT
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Article

If you overpaid your San Francisco gross receipts tax, be sure to claim a refund within the statute of limitations. See our Alert for details.

SALT, TSG, San Francisco, San Francisco gross receipts tax, overpayment, refund
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Article

The Section 179D deduction for energy-efficient commercial buildings, which expires at year-end, should be claimed on 2016 returns. Read our Alert.

HVAC, Section 179D, engineers, air conditioning, energy efficient buildings, energy efficient, deduction, government owned, property, environment, credits, incentives, TAIS, TSG
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Article

Tennessee’s tax laws—aiming to benefit local businesses and require out-of-state companies to pay taxes—could increase taxes and impose filing responsibilities. Learn more in this Alert.

TSG, SALT, Tennessee, Nexus, Revenue Modernization Act, HB 644, Section 67-4-2012(i), market sourcing, cost-of-performance sourcing, TN
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Article

Digital products are now defined as tangible personal property—and subject to sales and use tax—in Pennsylvania. Details in our Alert.

SALT, TSG, Pennsylvania, tangible personal property, digital products, sales and use tax, HB 1198
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Article

New federal tax due date changes for the 2016 filing season will most significantly impact partnerships and corporations. More details in our Alert.

federal tax, due dates, federal tax due dates, partnerships, corporations, foreign reporting, payroll reporting
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Article

Now that Donald Trump is president-elect of the United States, we look at the potential impacts to the economy and capital markets in this Alert.

US election, Trump, president-elect, taxes, infrastructure, national debt, bonds, inflation, trade, interest rates, capital markets, investments, portfolio, John de Carvalho
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