TaxConnex

DECEMBER 28, 2023

For five years, states have been whittling their transaction thresholds – Colorado, Iowa, Massachusetts, North Dakota, Washington and California were among the first, in 2019 – sometimes simultaneously raising their dollar-volume thresholds.

South Dakota 264

South Dakota Sales Tax Louisiana 264

TaxConnex

JANUARY 11, 2022

When only some of the contents of a shipment are taxable, the shipping charges must be pro-rated in Minnesota, New Jersey, North Carolina, North Dakota, Ohio, Rhode Island, South Dakota, Vermont, Washington and Wisconsin (where a “reasonable allocation” is required). Shipping is not taxed in Nevada, but handling is.

Sales 246

Sales Rhode Island South Dakota North Dakota 246

TaxConnex

MAY 6, 2021

North Carolina determined that there was no sales tax on these fees because the taxpayer’s customers don’t receive a tangible copy of or an electronic download of the software as part of the subscription fee. North Carolina does not currently tax access to cloud-based software accessed electronically over the Internet.

Sales 246

Sales North Carolina Tax Maryland 246

TaxConnex

JUNE 18, 2024

vs. North Dakota and decreed that physical presence in the internet age is no longer all that’s required to create nexus. Wayfair was something new. Voting 5-4, the Supreme Court overturned its 1992 decision in Quill Corp.

South Dakota 214

South Dakota North Dakota Sales Alabama 214

TaxConnex

SEPTEMBER 5, 2024

North Carolina: S&H generally taxable. North Dakota : Taxable if the product is. New York: On a taxable product or service, shipping or delivery that the seller includes on the bill become part of the receipt and subject to sales tax. Ohio: Generally taxable. Oklahoma: If separately stated, exempt.

Sales 264

Sales Tax Rhode Island Kansas 264

CPA Practice

APRIL 9, 2024

and West Virginia) Washington, D.C.

payroll tax 110

payroll tax West Virginia payroll cpas 110

Accounting Today

FEBRUARY 26, 2024

The IRS is particularly interested in applications covering Hawaii, Kansas, Nevada, North Dakota, South Dakota, West Virginia and Puerto Rico.

South Dakota 80

South Dakota West Virginia North Dakota Hawaii 80

TaxConnex

SEPTEMBER 26, 2024

In other states, exemption certificates expire after set periods, such as one year in Alabama and three years in Connecticut, Illinois (where three years is the recommended update period for a resale certificate), Iowa and Louisiana.

Rhode Island 130

Rhode Island South Dakota West Virginia North Dakota 130

PYMNTS

DECEMBER 16, 2020

In addition to Texas, states involved in the suit include Arkansas, Idaho, Indiana, Kentucky, Mississippi, Missouri, North Dakota, South Dakota and Utah, WSJ reported. “This internet Goliath used its power to manipulate the market, destroy competition, and harm YOU, the consumer,” Paxton's office said in a tweet Wednesday (Dec.

South Dakota 118

South Dakota North Dakota Mississippi Idaho 118

TaxConnex

JANUARY 17, 2023

Connecticut, Georgia, Michigan, North Dakota, South Carolina, Tennessee, Texas, Vermont, Washington, West Virginia and Wisconsin follow this rule. Many states, for instance, say that when the contents of a shipment are taxable, so is the shipping cost.

Rhode Island 130

Rhode Island West Virginia Sales Alaska 130

CPA Practice

FEBRUARY 19, 2024

Wyoming, South Dakota, North Dakota, New Hampshire, Montana, Maine, Utah, Kansas, Minnesota, Maryland, Idaho, Oregon, Colorado, Missouri, Nebraska, Florida, Ohio, Wisconsin, and Massachusetts also made the list.

South Dakota 105

South Dakota North Dakota Maryland New Hampshire 105

CPA Practice

OCTOBER 3, 2024

Alaska, Montana, North Dakota and Wyoming were excluded due to a lack of survey responses. The report, published Sept. 30, examined attitudes toward tipping and identified the kinds of businesses Americans were the least and most likely to add a gratuity, according to the travel and finance site. 30 to Sept. 5, Upgraded Points said.

North Dakota 111

North Dakota Vermont Montana Wyoming 111

CPA Practice

APRIL 5, 2024

North Carolina $1,381,529 $450,446 32.6% North Dakota $1,523,518 $422,314 27.7% South Dakota $1,390,105 $380,130 27.3% Connecticut $1,731,261 $855,307 49.4% Vermont $1,442,094 $651,434 45.2% New York $1,658,872 $748,199 45.1% Massachusetts $1,857,438 $816,700 44.0% New Hampshire $1,674,402 $722,610 43.2%

West Virginia 126

West Virginia Rhode Island South Dakota North Dakota 126

Going Concern

SEPTEMBER 27, 2023

Candidates sitting for BEC for the first time in the following jurisdictions have until Sunday, October 1 to apply for this section: Alaska Arkansas California Colorado Connecticut Delaware DC Georgia Guam Hawaii Illinois Indiana Iowa Kansas Louisiana Maine Maryland Massachusetts Michigan Minnesota Missouri Montana Nebraska New Hampshire New Jersey (..)

CPA 122

CPA Rhode Island South Dakota West Virginia 122

CPA Practice

MAY 18, 2023

Aaron Gibson (Virginia), a graduate of The University of Texas at Austin with a Bachelor of Business Administration in finance and a Master of Accountancy from University of North Dakota, is employed with Washington Gas Light Company in Washington, DC.

CPA 128

CPA institute of chartered accountants North Dakota chartered accountant 128

TaxConnex

SEPTEMBER 28, 2023

Some states do require hefty security deposits, though, as in Alabama (they’re “bonds” in North Dakota ). It’s actually free in many states like California , Texas and West Virginia. Among other states, Nevada’s security formula is especially complicated; Colorado has a refundable deposit.

Sales 147

Sales Tax West Virginia North Dakota 147

TaxConnex

JUNE 22, 2023

South Dakota, for example, is removing the 200-transaction threshold; only those selling $100,000 or more into the state will be required to register and collect and remit sales tax. The birth-state of Wayfair joins California, Colorado, Iowa, Maine, North Dakota, Washington and Wisconsin in eliminating transaction-based nexus thresholds.

South Dakota 130

South Dakota North Dakota Colorado Minnesota 130

Going Concern

AUGUST 29, 2024

Headquartered in Fargo, North Dakota, Eide Bailly has over $700 million in annual revenue and more than 3,500 employees in 40 U.S. As part of the agreement, Eide Bailly Advisors, LLC, an SEC-registered firm with approximately $1.58 The firms expect the transaction to close in the fourth quarter.

North Dakota 111

North Dakota Mississippi accounting firms Account 111

CPA Practice

JUNE 1, 2023

Aaron Gibson (Virginia), a graduate of The University of Texas at Austin with a Bachelor of Business Administration in finance and a Master of Accountancy from University of North Dakota, is employed with Washington Gas Light Company in Washington, DC.

institute of chartered accountants 111

institute of chartered accountants chartered accountant North Dakota Texas 111

TaxConnex

MARCH 18, 2021

North Dakota in 1992 was an attempt by that state to rewrite Bellas Hess and have sales tax nexus determined by additional standards. Sales tax nexus can be physical or economic – or both. Supreme Court ruling in the 1967 sales tax case between National Bellas Hess and Illinois first established the physical presence rule.

income tax 165

income tax South Dakota Sales Tax 165

CPA Practice

APRIL 3, 2024

The following is how the states rank by overall tax burden, with No. 1 being the highest and No.

Rhode Island 111

Rhode Island Alaska New Hampshire Tax 111

Going Concern

OCTOBER 2, 2023

The University of North Dakota gets the only named school of accountancy in all of the Upper Midwest : The North Dakota State Board of Higher Education has voted to rename the UND Department of Accounting and Information Systems to the Herr School of Accountancy, making it the first named school of accountancy in the Upper Midwest.

North Dakota 119

North Dakota Account accountant accounted 119

PYMNTS

MAY 3, 2020

began to get its early actual data (as opposed to theoretical predictions) as Alaska, Georgia, North Dakota, South Carolina, Tennessee and Texas and all began lifting some of the stricter parts of the social distancing regulations to allow slightly more social mobility, according to CNN. But starting last weekend, the U.S.

Georgia 125

Georgia North Dakota South Carolina Alaska 125

CPA Practice

AUGUST 25, 2024

North Dakota. Specified digital products are generally exempt from North Dakota sales tax (see 57-39.2-04: Digital products that are taxable when sold in tangible form (e.g., ebooks, games, movies, and music) are not subject to New York sales and use tax when transmitted electronically. 04: Exemptions ).

West Virginia 130

West Virginia Rhode Island South Carolina Tax 130

Accounting Today

NOVEMBER 8, 2023

Eide Bailly, a Top 20 Firm based in Fargo, North Dakota, has added Secore & Niedzialek PC, a CPA and tax planning firm based in Phoenix.

North Dakota 58

North Dakota tax planning CPA Tax 58

CPA Practice

APRIL 9, 2024

The following is how the states rank by overall tax burden, with No. 1 being the highest and No.

Rhode Island 105

Rhode Island Alaska New Hampshire Tax 105

ThomsonReuters

JANUARY 13, 2022

Supreme Court, has concluded that ERISA does not preempt a North Dakota law regulating the relationship between pharmacies and pharmacy benefit managers (PBMs). The court previously ruled that the North Dakota law was preempted by ERISA and, therefore, unenforceable (see our Checkpoint article ).

North Dakota 52

North Dakota Government Tax Account 52

TaxConnex

OCTOBER 8, 2024

North Carolina Department of Revenue: “How do I …” box can’t seem to digest “sales tax” but a follow-up query gets you to background, latest rates and e-filing and paying. Ohio Department of Taxation: Solid backgrounder with handy task links.

Sales 113

Sales Tax Rhode Island South Dakota 113

CPA Practice

DECEMBER 19, 2023

Most states allow a future effective date of up to 90 days, including: Alabama Arizona California Colorado District of Columbia Florida Georgia Indiana Iowa Kansas Kentucky Maine Massachusetts Michigan Mississippi Missouri Montana Nebraska New Hampshire New Mexico North Carolina North Dakota Ohio Oklahoma Oregon Rhode Island South Carolina South Dakota (..)

Rhode Island 116

Rhode Island South Dakota West Virginia North Dakota 116

CPA Practice

APRIL 12, 2023

State-by-state estimates of individuals who may be due 2019 income tax refunds State or District Estimated Number of Individuals Median Potential Refund Total Potential Refunds * Alabama 23,900 $880 $23,694,700 Alaska 6,000 $917 $6,542,300 Arizona 35,400 $824 $33,911,500 Arkansas 12,800 $864 $12,586,100 California 144,700 $856 $141,780,000 Colorado (..)

Rhode Island 122

Rhode Island tax return Tax South Dakota 122

CPA Practice

JANUARY 17, 2024

DevRev found that AI concerned the accounting profession the most in only one state—North Dakota. The study also provided a table of the jobs most anxious about AI in America, by state.

North Dakota 58

North Dakota Rhode Island South Dakota West Virginia 58

PYMNTS

NOVEMBER 12, 2020

As it stands, 69 SpartanNash stores in Wisconsin, South Dakota, North Dakota, Nebraska, Minnesota and Michigan provide the Fast Lane offering. Fast Lane personal shoppers are also SpartanNash associates, and they follow “all company COVID-19 protocols” when packing orders, according to SpartanNash.

South Dakota 90

South Dakota North Dakota New Jersey Ohio 90

PYMNTS

JULY 17, 2020

The new stores will be in Cherry Hill, New Jersey; Bismarck, North Dakota; Saratoga Springs, Utah; Surprise, Arizona and Idaho Falls, Idaho, Acorns reported. Even with a rise in COVID-19 cases in a number of states, Costco intends to open five new stores prior to September’s close, in addition to two delivery facilities.

North Dakota 69

North Dakota Idaho Arizona Utah 69

PYMNTS

JULY 2, 2020

Robert Menendez (D-New Jersey) and Kevin Cramer (R-North Dakota) have introduced a bipartisan measure that would forbid merchants from declining cash payments from customers as businesses promote contactless digital payments amid the COVID-19 health crisis, CNBC reported. If two U.S. senators get their way, cash will be king.

North Dakota 70

North Dakota New Jersey Retail Massachusetts 70

PYMNTS

JANUARY 18, 2019

In North Dakota , NorthStar Credit Union is deferring loan payments for effected federal workers, while a Brevard County Florida credit union is offering a specialized stop-gap loan for federal workers to make sure they can keep paying their bills on time.

Government 105

Government North Dakota Michigan Illinois 105

PYMNTS

OCTOBER 3, 2019

North Dakota , argued that it was “obsolete in an era of eCommerce.” The 5-4 decision in June 2018 essentially overturned the court’s 1992 ruling that states can collect sales taxes only from retailers that maintain a physical presence in those states.

South Dakota 65

South Dakota North Dakota quickbooks Technology 65

PYMNTS

NOVEMBER 25, 2019

The impacted utilities operate in 18 states from Maine to Washington, including Cloverland Electric Cooperation in Michigan, Klickitat Public Utility District in Washington state and Basin Electric Power Cooperative in North Dakota. Attackers briefly identified intended targets on an exposed server in Hong Kong.

North Dakota 64

North Dakota Wisconsin Minnesota Washington 64