Around Aprio

State & Local Tax news

March 2017

Welcome to the March 2017 issue of the Aprio State & Local Tax (SALT) Newsletter.

With dozens of different taxes imposed by the 50 states (and thousands of local jurisdictions), we recognize how challenging it is to keep up with current issues and developments. This newsletter is designed to provide insights on developments in state and local taxes including new legislation, regulations, rulings and cases addressing issues such as corporate and personal income taxes, sales and use taxes, nexus, franchise/net worth taxes, etc.

This issue of the newsletter includes articles addressing (i) a Georgia sales and use tax nexus case expanding physical presence to voluntary in-state actors, (ii) a Colorado ruling explaining the corporate income tax analysis for the sale of a parternship interest, (iii) a Missouri case applying the "true object" test to telecommunications services, (iv) a New York advisory opinion analyzing when information services are exempt from sales/use tax, and (v) a Utah state tax commission decision regarding the sales/use tax treatment of shipping pallets.

In case you missed prior issues of this newsletter, please click here

If you have any comments, questions or suggestions regarding current or future topics, or if you would like to learn more about Aprio's SALT Practice, please email us at Thank you.

Jeff Glickman
Jeff Glickman, J.D., LL.M.
Partner-in-Charge, State & Local Tax Practice