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Treasury’s On-Demand Pay Proposal Shows IRS’s Concern with Constructive Receipt, Says Tax Services Director

ThomsonReuters

A tax services director in Washington D.C. says that the Treasury Department’s proposal to clarify the tax treatment of on-demand pay arrangements makes it “clear” that the IRS is concerned with the constructive receipt issue of this trending employee benefit.

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What's new in state sales and use taxes

TaxConnex

Georgia has amended the exemption from sales and use tax on the sale or lease of computer equipment to be used by qualifying Georgia high-tech companies. has greenlighted studying the state’s taxation of remote and internet-based computer software products and services.

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