Archive: state taxation

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What Does the Supreme Court Kaestner Decision Mean for My Trust?

Many trustees, beneficiaries, and settlors are aware of the U.S. Supreme Court’s recently-issued opinion relating to state taxation of trust income. While this case made headlines, many are still asking, “How does Kaestner affect my trust and me?” Background Joseph Rice III was a New York resident who set up a trust for his three […]
July 16, 2019

Opportunity for Maryland Taxpayers: Get Credit for Taxes Paid to Other States!

Maryland taxpayers who were not permitted to claim a credit for personal income taxes paid to other states against their local income tax (i.e., City, County or Town) may still claim such a credit on a timely filed protective claim for refund for a tax year with respect to which such opportunity is still available. […]
February 13, 2012

Regulation of State Taxation of Digital Goods and Services Pending Federal Legislation

The state taxation of digital goods and services that are delivered electronically (i.e., music and book downloads) may soon be regulated under legislation currently working its way through both houses of Congress.  HR 1860 (S. 971 in the Senate), the Digital Goods and Services Tax Fairness Act of 2011, was introduced on May 12, 2011, […]
June 23, 2011
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