#multi-state-tax
Multi-state tax compliance, nexus rules, and withholding requirements for businesses operating across state lines
A practical guide to the tangible personal property (TPP) tax that 38 U.S. states require small businesses to file every January, covering de minimis thresholds in 12 states, freeport inventory exemptions in 8 inventory-tax states, ghost-asset overpayment, and the annual asset-register workflow that keeps your bill honest.
How partnerships and S corporations in 36+ states use the Pass-Through Entity Tax election under IRS Notice 2020-75 to deduct state income tax at the entity level and bypass the federal SALT cap — with a worked example, resident-credit mechanics, and 2026 election deadlines.
Public Law 86-272 once shielded out-of-state sellers from state income tax, but the MTC's 2021 revised statement now treats chat widgets, post-sale support, and analytics cookies as immunity-breaking activities — and California, New York, New Jersey, Oregon, and Minnesota have signed on.
A 2026 guide to U.S. sales tax economic nexus — how the $100,000 threshold works after Wayfair, which states still count transactions, how marketplace facilitator laws affect your nexus math, and what to do when you should have registered months ago.
Washington's B&O tax is a gross receipts tax with major 2026 changes — a $2 million economic nexus threshold, tiered service rates from 1.5% to 2.1%, and a $2M standard deduction. This guide breaks down activity-based classifications, market-based sourcing, penalty math that can exceed 39%, and the bookkeeping practices that keep multistate sellers audit-ready.
How NIL endorsements, collective payouts, and House v. NCAA revenue sharing are taxed in 2026—Schedule C mechanics, the 15.3% self-employment tax, multi-state jock-tax filings, and the planning moves that keep April manageable for college athletes and their families.
By 2026, sales tax on SaaS and digital goods splits into three legal routes—tangible property, taxable service, or nontaxable intangible—plus a true-object test that turns on customer intent. This guide covers the 2026 Illinois, Maine, and D.C. changes, economic nexus thresholds, and when a voluntary disclosure agreement beats direct registration.
Sixteen US jurisdictions run mandatory paid family and medical leave programs in 2026, with new benefits live in Minnesota, Maine, and Delaware, a 23% Washington premium hike to 1.13%, and a permanent Section 45S federal credit. This guide covers which states require withholding, how private plan exemptions work, how PFML coordinates with FMLA and ADA, and the W-2 Box 14 codes that break payroll when miscoded.
A practical breakdown of how travel nurses keep housing and meal stipends tax-free — covering the IRS tax home rule, the 12-month assignment cliff, duplicate-expense documentation, multi-state nonresident returns, and which states have reciprocity agreements.
How U.S. states divide multistate corporate income using single sales factor, three-factor, and market-based sourcing rules — including throwback and throwout traps, P.L. 86-272 limits, and the bookkeeping detail required to file accurately.
A guide to state corporate income tax apportionment in 2026 — why 34 of 44 corporate-tax states now use single sales factor, how market-based sourcing rules in California, Kansas, and Arkansas shift SaaS and service company tax bills toward customer location, and five strategies to manage the exposure.
Drop shipping treats one shipment as two sales for tax purposes, and depending on nexus, resale certificate rules, and marketplace facilitator laws, an ecommerce operator can owe tax in states they never set foot in. A 2026 field guide to who actually collects, the ten strict resale states, and the nexus thresholds — including transaction-trigger drops — that decide your exposure.
