Lawrence Ewing

Lawrence Ewing is the Director of State and Local Tax for CDH. http://www.cdhcpa.com

SALT Update: Whistle Blower Actions – Not Just a Problem for Large Corportations

  Whistle blower cases have become a problem in numerous states, including Illinois. Here’s a short glimpse into how the process works. The principal targets are businesses that: Make some sales at retail, even if this is just a small percentage of … Continue reading

Posted in State and Local Tax | Comments Off on SALT Update: Whistle Blower Actions – Not Just a Problem for Large Corportations

SALT Update: California Wants You to File!

California has recently released a bulletin announcing that it is contacting one million potential California taxpayers (either resident or nonresident) who earned income in 2013, but did not file a California income tax return for the year. The state typically receives more … Continue reading

Posted in State and Local Tax | Comments Off on SALT Update: California Wants You to File!

State & Local Tax Perspective: Construction Contractors Beware in Illinois

The Illinois Department of Labor requires that construction contractors file on or before January 31 of each year a report of all payments made to an individual, sole proprietor, or partnership that performs construction services for the construction contractor and is not … Continue reading

Posted in State and Local Tax | Comments Off on State & Local Tax Perspective: Construction Contractors Beware in Illinois

State & Local Tax Perspective: The New Illinois Sales Tax Rate Lottery

Illinois is a state that has numerous “local” sales and use tax rates. While the state “base” rate is 6.25%, there is a multitude of counties, cities, transportation districts, water districts, etc., which can impose additional sales tax rates in increments of … Continue reading

Posted in State and Local Tax | Comments Off on State & Local Tax Perspective: The New Illinois Sales Tax Rate Lottery

State & Local Tax Perspective: Internet Sales Tax

Starting with New York, an increasing number of states have recently adopted laws that tax sellers whose only presence in the state are sales made over the Internet. One of the attributes these statutes depend on are “click through” arrangements that out-of-state … Continue reading

Posted in State and Local Tax | Comments Off on State & Local Tax Perspective: Internet Sales Tax