SALT INSIGHTS are articles written by SimekScott to provide in depth reporting on emerging state and local tax developments that may have a significant impact on your business.

Wayfair Update - States Respond - July 19, 2018

As anticipated, states have begun to respond to the U.S. Supreme Court's decision in South Dakota v. Wayfair nullifying a 1992 Supreme Court precedent set by Quill Corp. v. North Dakota requiring physical presence before a state can compel the collection and remittance of sales and use tax.  Read More...


Oregon IRC § 965 Conformity And Repatriation Tax Credit - July 17, 2018

As a result of the passage of the Tax Cuts and Jobs Act ("TCJA") enacted on December 22, 2017, treatment of deferred foreign income ("IRC §965"), was amended to require that taxpayers include the accumulated post-1986 deferred foreign corporation income in their federal taxable income for tax year 2017- a deemed repatriation..  Read More...



SALT DASH is a weekly video series produced by SimekScott which provides a summary report on state and local tax developments to help you stay up to date on issues that may affect your business.