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Nexus The recent debate over the so-called “Amazon tax”, while obviously about what its name would suggest, mainly the power of states to tax online retailers like Amazon, is really a debate about nexus.  Nexus means all the connections between a taxpayer, whether a person or a corporation, and a political jurisdiction–a state in this case. [...] Publ.Date : Thu, 06 Oct 2011 14:58:22 +0000 The American Jobs Act Last week President Obama presented The American Jobs Act to a joint session of Congress.  The Act includes a number of measures, all billed at helping the still reeling economy and in particular the job market.  In addition to allocating money to schools, for projects to improve infrastructure and modifications to unemployment insurance, the Act [...] Publ.Date : Mon, 19 Sep 2011 14:24:56 +0000 2011 OVDI Deadline Extended Because of Hurricane Irene, the IRS has decided to extend the application deadline for the 2011 Offshore Voluntary Disclosure Initiative to September 9th.  The deadline had previously been August 31.  This extension also applies to Report of Foreign Bank and Financial Accounts (FBAR) forms. The OVDI is a tax amnesty initiative by which taxpayers with [...] Publ.Date : Tue, 30 Aug 2011 15:58:42 +0000 Sales and Use Tax in Illinois It can be helpful to think of sales tax and use tax as mirror images of each other.  They’re closely related and they’re generally two ways of getting at the same thing.  In both cases the state is collecting a tax on a purchase or a service.  The main difference is whether that tax appears [...] Publ.Date : Tue, 23 Aug 2011 20:00:11 +0000 Nexus The recent debate over the so-called “Amazon tax”, while obviously about what its name would suggest, mainly the power of states to tax online retailers like Amazon, is really a debate about nexus.  Nexus means all the connections between a taxpayer, whether a person or a corporation, and a political jurisdiction–a state in this case. [...] Publ.Date : Thu, 11 Aug 2011 15:46:19 +0000