Checkpoint Editorial Team

Checkpoint Editorial Team

Thomson Reuters Checkpoint provides integrated research, editorial insight, productivity tools, online learning and news updates along with intelligent links to related content and software. It is relied on by thousands of tax and accounting professionals including practitioners in 97 of the Top 100 U.S. law firms, 99 of the Fortune 100 companies, and all of the top 100 U.S. CPA firms.

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New disaster relief credits available to help you help your clients

When disasters strike, the last thing your clients are thinking about are their taxes. Yet they will likely be looking for assistance and financial guidance to help them get through such difficult and trying times. Finding out that his/her business is eligible for a disaster relief credit could potentially be critical for a client desperately … Read More

Supreme Court Abandons Physical Presence Standard: An In-Depth Look at South Dakota v. Wayfair

By Sarah Horn (J.D., Editor, Checkpoint Catalyst), Jill McNally (J.D., Editor, Checkpoint), Rebecca Newton-Clarke (J.D., Senior Editor, Checkpoint Catalyst), and Melissa Oaks (J.D., LL.M., Managing Editor, Checkpoint Catalyst) On June 21, 2018, the U.S. Supreme Court issued a decision in South Dakota v. Wayfair, 1 overturning the physical presence standard espoused in Quill v. … Read More

In Landmark Wayfair Ruling, the U.S. Supreme Court Calls Quill Rule “Unsound and Incorrect”

The United States Supreme Court today overturned two and a half decades of sales and use tax jurisprudence in South Dakota v. Wayfair, ruling the physical presence standard established in Quill v. North Dakota 2 "unsound and incorrect" and remanding the case to the South Dakota Supreme Court for further proceedings. … Read More

Maryland Enacts PRIME Act to Attract Amazon HQ2

Written by Saleem A. Shareef, Esq. (RIA)​ On April 25, 2018, Maryland Governor Larry Hogan signed legislation enacting the Promoting ext-Raordinary Innovation in Maryland’s Economy (PRIME) Act that provides $3 billion in economic incentives for Amazon to locate its second headquarters (Amazon HQ2) in Maryland. Incentives include a state corporate income tax credit, state … Read More

Many States Announce One Day Filing Extension to Conform to Federal Extension

By Sheila Leventhal, Esq. (Managing Editor, State and Local Tax) The Internal Revenue Service announced in IR 2018-100, issued on April 17, 2018, that it is providing taxpayers an additional day to file and pay their taxes due to system issues that it encountered early on April 17. Individuals and businesses with a filing or payment … Read More