Indirect Taxes

Sales and Use Tax

Nexus

  • The application of the affiliate nexus standards to Internet commerce, including addressing the substantial nexus standards;
  • Taxation of cloud computing by both state and local jurisdictions
  • Compliance requirements for information reporting statutes;
  • Voluntary Disclosure filings and agreements

Tax Base

  • Situs of services and the taxability of the service
  • Lease transactions including location of the taxable event
  • Local tax sourcing
  • Exemptions including resale, manufacturing, processing; medical devices; pharmaceuticals and government agencies.
  • Bundled Transactions
  • Bad debt deductions
  • Software issues including defining canned v. custom and license issues

Local Taxes - City of Chicago and Cook County

  • Personal Property Lease Transaction Tax
  • Chicago Non-Titled Use Tax
  • Hotel Occupation Tax
  • Amusement Tax
  • Motor Fuel Taxes
  • Parking Tax
  • Restaurant Tax
  • Gambling Machine Tax
  • Alcohol Taxes
  • Tobacco Products Tax

Specialty Taxes

  • Motor Fuel tax
  • Hotel Occupancy Taxes
  • Telecommunication Excise Taxes

Procedural Matters

  • Officer Liability
  • Qui Tam and False Claims Act matters

Gross Receipts Taxes

Nexus

  • Address various nexus issues encountered with the Washington Business & Occupation tax and the  Ohio Commercial Activity Tax

Tax Base

  • Sourcing Services and intangible property
  • Digital Services or Digital Products
  • Financial Services
  • Apportionment of gross receipts

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