News & Insights: james m. brower jr
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.