2019 Year-End Tax Guide

THE MARCUM 2019 YEAR-END TAX GUIDE | www.marcumllp.com

STATE AND LOCAL TAX (“SALT”)

“The new threshold is $100,000 of gross receipts for Business and Occupation Tax.” Washington

Oregon

“CAT will be imposed on all business entities and individuals with substantial nexus”

California

“Sales tax was established, with a threshold of $500,000”

“Pursuant to Senate Bill 497, Nevada updated its Commerce Tax Filing requirements” Nevada

Hawaii

“ Physical presence is not required for income tax nexus ”

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