News & Insights: james m. brower jr

Podcast: How Jewelers Can Navigate the State and Local Tax Landscape Complicated by Wayfair


By Howard Hoff |  James (Jay) M. Brower, Jr.  |  October 6, 2021

Howard Hoff, Partner-in-Charge of Marks Paneth’s Commercial Business Group, and James Brower, Partner and State and Local Tax Leader, explain how the Supreme Court’s South Dakota v. Wayfair decision of 2018 has complicated the tax implications of selling in other states.

Remote Workers May Owe New York Income Tax, Even If They Haven’t Set Foot in the State


By Jennifer Prendamano |  James (Jay) M. Brower, Jr.  |  October 1, 2021

Taxpayers who work for a New York-based company may be surprised to find they still owe New York State income taxes even after a successful domicile change.

SALT Deduction Work-Arounds Receive IRS Blessing – Look for More States to Enact Them


By James (Jay) M. Brower, Jr.  |  January 14, 2021

Several states have sought ways to circumvent the SALT Cap limiting an individual’s annual itemized deduction for state and local income and property taxes. Now that the IRS has blessed Connecticut’s SALT Cap work-around, we will probably see several other states enact similar laws.

Three New Payroll Tax Benefits for Businesses


By James (Jay) M. Brower, Jr. |  Neil A. Sonenberg  |  May 20, 2020

A deep dive into three new payroll tax benefits designed to alleviate the financial hardship of keeping employees on payroll during the COVID-19 shutdown.

FAQ: Wayfair’s Impact on Businesses that Sell Taxable Goods and Services


By James (Jay) M. Brower, Jr.  |  March 4, 2019

Last year’s Wayfair ruling overturned a longstanding court precedent that applied to the collection of sales tax from out-of-state sellers. As states begin to enforce the new “economic nexus” threshold, it is clear that the impact of this decision reaches much farther than online and remote retailers.

SALT Alert: U.S. Supreme Court Overturns Physical Presence Rule for Out-of-State Sellers


By Steven P. Bryde |  James (Jay) M. Brower, Jr.  |  June 27, 2018

On June 21, 2018, the U.S. Supreme Court overturned a longstanding court precedent that applied to the collection of sales tax from online and other remote retailers. In South Dakota v. Wayfair, Inc. et al, the Court replaced the “physical presence” rule with a new standard for determining when states can impose a sales tax collection responsibility on out-of-state sellers of taxable goods and services.