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State & Local Tax

State & Local Tax Insights

December 09, 2022 Adam Fink

8 Areas of Focus for Business Year-End Tax Planning

The business and economic climate in which we operate has seen a vast dichotomy of challenges and opportunities over the past year. Rising inflation, accompanied by rising prices to maintain margins; an influx of capital in the private marketplace and consistent M&A activity mark a few of the...

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November 22, 2022 Alane Boffa

10 Tax Planning Areas to Consider Before Filing Your 2022 Returns

Posted by Jamie Studer and Alane Boffa

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November 22, 2022 Mike Fink

4 Critical Questions to Ask at Year-End About Your Organization’s Sales and Use Taxes

Sales and use taxes have been building in importance in the years since economic nexus thresholds were established in South Dakota v. Wayfair, Inc. in 2018 — making it vital for businesses to have a handle on this area of taxation. And there is no better time to assess your sales and use...

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November 18, 2022 Marie Brilmyer

6 Focus Areas for Your Private Company in 2023

At this year’s fall Cohen & Co CPE Day, there was a special feeling in the air as our colleagues, peers and friends came together live and in person to learn from our presenters and each other about a variety of issues for their businesses. Below are some of the highlights from the day...

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November 17, 2022 Nick Longo

Court Decision Offers Merchants in Fulfillment by Amazon Program Relief from Pennsylvania Taxes

On September 9, 2022, the Commonwealth Court of Pennsylvania granted relief to Online Merchants Guild, a trade association composed of independent e-commerce businesses, for Fulfillment by Amazon (FBA) merchants. The ruling — stating that non-Pennsylvania businesses selling merchandise...

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November 02, 2022 Nick Longo

Maryland’s Digital Advertising Tax Struck Down, for Now 

Maryland’s 2021 digital advertising tax — the first of its kind in the U.S. — was poised to raise an estimated $250 million annually by taxing corporations like Google and Facebook for selling online ads. However, the tax would apply to corporations of all sizes, with the rate...

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October 06, 2022 Karen Raghanti

How Your Ohio Pass-Through Business Can Be Taxed as an Entity in 2022

On September 23, 2022, Senate Bill 246 went into effect. Beginning with tax year 2022, Ohio pass-through entities (PTEs) may elect to be taxed at the entity level, allowing them to deduct from their federal income the amount of PTE tax they paid for the year. The measure is meant to allow...

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August 09, 2022 Hannah Prengler

5 State and Local Tax Trends to Watch

Now is arguably an exciting time for businesses and their owners. Flexibility and innovation offer endless possibilities. But that excitement also comes with its challenges — from finding the right talent, to understanding evolving tax laws for employees who may sit in a completely...

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August 05, 2022

Digging Deep: Cohen & Co’s 2022 AICPA Tax Adviser Insights

As a professional services firm, we focus on helping others be successful — our clients and their businesses, our colleagues and our profession as a whole. As leaders in an industry that is constantly changing and presenting new challenges (which we welcome), we are also committed to...

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June 24, 2022 Hannah Prengler

Ohio Green Lights Pass-Through Entity Tax and the Business Income Deduction Treatment on Qualifying Equity Sales

On June 14, 2022, Ohio Governor Mike DeWine signed Senate Bill 246 (S.B. 246) into law, giving businesses in the state potential relief from the federal tax burden created by the Tax Cuts and Jobs Act’s (TCJA) $10,000 cap on state and local tax deductions.  Under this new legislation...

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May 25, 2022 Karen Raghanti

New York Gives More Time for Entities to Elect Pass-Through Tax for 2022

On May 6, the New York Senate enacted Bill S8948, giving eligible S corporations and partnerships more time to evaluate and elect the state’s pass-through entity tax for 2022. The new amendment allows entities that missed the March 15, 2022, deadline until September 15, 2022, to make their...

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February 03, 2022 Hannah Prengler

Michigan Enacts Flow-Through Entity Tax as Workaround to State and Local Cap

Governor Whitmer signed H.B. 5376 on December 20, 2021, enacting a flow-through entity tax for those doing business in Michigan. This legislation was passed as a workaround to the federal $10,000 state and local tax deduction limitation that has frustrated many business owners since it was passed...

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January 27, 2022 Hannah Prengler

What Employers and Employees Should Know About Ohio Municipal Withholding

As the pandemic drags on, employees continue to split their time between the office and home — leaving many questions for employers and employees related to city income tax withholding. Below takes a look at the reality Ohio municipalities have faced over the past two years and where those...

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December 27, 2021 Hannah Prengler

Gov. Whitmer Announces New Michigan Pass-through Entity Tax

Happy New Year! Gov. Whitmer has given Michigan residents a present in the form of an election to have pass-through entities pay, and deduct, state taxes paid on behalf of its pass-through owners, retroactively effective January 1, 2021.This election removes these taxes from the individual...

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November 23, 2021 Laura Sefcik

9 Year-End Tax Planning Strategies High-Net-Worth Individuals Need to Know for 2021

The election of a new president in 2020 created much speculation regarding changes to tax law, but minimal lasting changes actually took place in 2021.While the Consolidated Appropriations Act and American Rescue Plan modified and expanded some tax provisions for 2021, we still rely on the Tax...

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November 22, 2021 Marie Brilmyer

5 Tax, Assurance and Business Areas to Watch in 2021 and Beyond

Talk about being thankful. We had more than 350 clients and friends register for our annual fall CPE day — undaunted by the virtual format we presented in again this year. We are always truly happy to put together this day, no matter the format, to help educate clients on what they need to...

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November 03, 2021

2 Ways Pennsylvania’s Act 25 Will Impact Keystone Innovation Zone and State R&D Credits

Everyone loves a good tax credit, but Pennsylvania tax credits are especially popular among the state’s start-ups, and for good reason. Many of these credits can be sold on a secondary market for cash, including the Keystone Innovation Zone (KIZ) credit and the Research and Development (R...

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September 24, 2021 Mike Fink

Ohio Repeals Sales and Use Tax on Employment and Employment Placement Services

Sales and use taxes are transactional based and impact everyone and every business. Ohio, in particular, imposes sales and use tax on enumerated services, or specific services it deems taxable, rather than all services by default. Historically, Ohio has imposed sales and use tax on employment...

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August 23, 2021

8 AICPA Tax Adviser Articles Tax Professionals Won’t Want to Miss

As we continue to help businesses make their way through an evolving and often challenging economy and onslaught of legislative changes, our tax team continues to dig deep and analyze major issues and opportunities ahead.As editor and contributors to the AICPA’s Tax Adviser August Tax...

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August 06, 2021 Hannah Prengler

How Sales & Use Tax Can Affect Construction Contractors

As a part of our series aimed at helping you navigate the impact of sales and use tax on your business, periodically we will focus on the impact of these taxes on specific industries, beginning with a high-level look at construction.Construction contractors face many complexities when navigating...

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