Emily Fiore

Emily Fiore

Emily Fiore provides multistate state and local tax planning, tax litigation, and dispute resolution services to U.S. and multinational clients. Her experience covers a variety of sectors including technology, retail, manufacturing, automotive retail, and service providers. Her comprehensive practice includes advising on state tax issues, nexus, sales and use tax, income and franchise tax, False Claims Act (qui tam), voluntary disclosure efforts, and state registration and reporting requirements.

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Overturning Quill: The Widespread Reach of the South Dakota v. Wayfair Decision

Today, the U.S. Supreme Court issued its decision in South Dakota v. Wayfair, overturning Quill Corp. v. North Dakota, 504 U. S. 298 (1992) and National Bellas Hess, Inc. v. Department of Revenue of Ill., 386 U. S. 753 (1967), that required businesses to have a physical presence in a taxing jurisdiction in order to … Continue Reading

Tax Reform: Auto Dealers Rejoice Over Preservation of 100% Floor Plan Financing Interest Deduction

The Tax Cuts and Jobs Act (Act) made significant changes to the Internal Revenue Code. One such change significantly restricts business interest deductions, which were fairly broad under the old law. However, significant carve outs remain in place for the complete deduction of floor plan financing interest. Revised Code § 163(j) states that the deduction … Continue Reading

The Complexity of Sales and Use Tax Compliance

Sales and use tax compliance is complicated.  Both sellers and purchasers are required to determine where they have nexus, where the purchased products or services should be sourced, and whether the product or service itself is subject to tax. While this sounds simple enough, in practice, it is extremely difficult.… Continue Reading

Alabama Tax Amnesty – Catching the Wave or Sliding in Before the Doors Close?

Limited tax amnesty programs gain popularity every few years and this is one of those years. The Alabama legislature has joined the growing list of states providing amnesty programs for taxpayers with unreported tax liabilities.  The Tax Delinquency Amnesty Act of 2018 was recently passed and will be in effect from July 1, 2018, to … Continue Reading

Illinois Secretary of State Significantly Decreases LLC Filing Fees

Businesses were pleasantly surprised to learn that the Illinois Secretary of State reduced Limited Liability Company (“LLC”) filing fees following the passage of Senate Bill 867. This bill was passed in both houses on November 7, 2017 and went into immediate effect upon signature by the governor on December 20, 2017. The fee reduction is … Continue Reading

Illinois Imposes Electronic Filing Requirements for Sales & Use and Withholding Taxes Effective January 1, 2018

The Illinois legislature recently mandated electronic filings for certain sales and use and withholding income tax filings as of January 1, 2018. H. B. 0821 was passed in both houses by May 2017 and signed into law on August 24, 2017 by Governor Rauner creating Public Act 100-0303. In September 2017, the Illinois Department of … Continue Reading

Is it Too Late to Jump on the Bandwagon? – Mississippi’s Economic Presence Nexus Standard

The Mississippi Department of Revenue adopted a new sales and use tax regulation articulating the Department’s position regarding out-of-state sales into the state.  The regulation provides that sellers lacking physical presence in the state “but who are purposefully or systematically exploiting the Mississippi market have a substantial economic presence for use tax purposes if their … Continue Reading
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