October 31, 2013
William Ardinger and Christopher Sullivan co-present “The Impact of Federal Legislative Developments on State and Local Taxes Affecting NH Businesses” at the 31st Annual Tax Forum at the Grappone Conference Center, October 31, 2013.
For years, Federal legislation affecting state and local taxes has been introduced without much movement, but a number of bills in the 113th Congress may change the landscape. The Marketplace Fairness Act regulating the sales and use tax collection responsibilities of businesses and the Mobile Workforce Act regulating non-resident income tax obligations are just two of the bills that are gaining steam. No matter what action Congress takes, New Hampshire businesses and tax practitioners must be aware of the current landscape of compliance requirements for their increasingly multi-state operations. They will explore various aspects of the state and local tax debates that are occurring at the federal and state levels, including Constitutional nexus, Congress’ power under the Commerce Clause, increased state and local aggressiveness, and practical impacts on businesses and individuals.