Part 1: QSBS Opportunity — The $10M+ Tax Strategy Many Business Owners Miss
Many business owners are sitting on a powerful federal tax opportunity without realizing it: Qualified Small Business Stock (QSBS) under IRC §1202. In the right fact pattern, eligible...Continue reading→
Experience Isn’t Enough—Interpretation Is
Dr. Gayle D. Beebe; President, Westmont College is quoted as saying “Have the experience but miss the meaning.” What does this mean? It’s possible to go through important...Continue reading→
Nexus Gets Attention but It’s Only One Part of the Sales and Use Tax Analysis – Part 3: Related to Services Provided by the State
Most of the conversation around state and local tax (SALT) today centers on nexus—especially after South Dakota v. Wayfair (2018) and the expansion of economic nexus rules impacting...Continue reading→
Nexus Gets Attention But It’s Only One Part of the Sales and Use Tax Analysis – Part 2: Nondiscrimination
In recent years, much of the discussion in state and local tax (SALT) has focused on how nexus has evolved after South Dakota v. Wayfair (2018), particularly for...Continue reading→
Nexus Gets Attention but It’s Only One Part of the Sales and Use Tax Analysis
In my earlier blog series, I covered how nexus has evolved—especially following South Dakota v. Wayfair (2018). Much of the discussion in the SALT (State and Local Tax)...Continue reading→
Part 6: Unresolved Issues After Wayfair
This is the final installment of a 6-part series by The John Ellis Company, An Accountancy Corporation, a Long Beach, California-based CPA firm specializing in sales and use...Continue reading→
Part 5: South Dakota v. Wayfair — The End of the Bright-Line Rule and Rise of Economic Nexus
This is Part 5 of a 6-part series by The John Ellis Company, An Accountancy Corporation — On the evolution of NEXUS under the Commerce Clause and Due...Continue reading→
Part 4: Quill Corp. v. North Dakota — Separating Due Process and the Commerce Clause
This is Part 4 of a 6-part series by The John Ellis Company, An Accountancy Corporation — On the evolution of NEXUS under the Commerce Clause and Due...Continue reading→
Part 3: Complete Auto — The Four-Prong Commerce Clause Framework
This is Part 3 of a 6-part series by The John Ellis Company, An Accountancy Corporation — On the evolution of NEXUS under the Commerce Clause and Due...Continue reading→