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4 States Offering Limited Windows for Tax Amnesty

Joe Jacoby September 3, 2026

4 States Offering Limited Windows for Tax Amnesty Four states are currently offering programs that can eliminate or reduce sales and use tax penalties and interest are presently open. Indiana closes first, on September 9, 2026, while Illinois, New York, and Washington run later into 2026 under narrower terms. The benefit of open amnesty over a voluntary disclosure agreement (VDA) is highly dependent. Amnesty waives penalties and interest but generally requires the full tax with no lookback limit and closes

4 States Offering Limited Windows for Tax Amnesty

September 3, 2026 No Comments

Exemption Certificates Under Scrutiny: Five Documentation Failures That Create Sales Tax Exposure

Exemption Certificates Under Scrutiny: Five Documentation Failures That Create Sales Tax Exposure Exemption certificates are often treated as routine paperwork: a customer claims an exemption, the seller collects a form, and the transaction proceeds without tax. During a sales tax audit, however, that form may be the primary evidence separating

August 6, 2026 No Comments

Sales and Use

Exemption Certificates Under Scrutiny: Five Documentation Failures That Create Sales Tax Exposure

Exemption Certificates Under Scrutiny: Five Documentation Failures That Create Sales Tax Exposure Exemption certificates are often treated as routine paperwork:

Deborah Dingess, Kamal Shah, CPA August 6, 2026

SaaS

State Tax Amnesty and Penalty Relief Programs: Indiana, Illinois, and Washington

State Tax Amnesty and Penalty Relief Programs: Indiana, Illinois, and Washington Several states are offering limited-time tax amnesty and penalty

Kenneth Harris July 31, 2026

SaaS

Washington Expands Retail Sales Tax to Services

Washington Expands Retail Sales Tax to Services States are increasingly reaching beyond the traditional, narrowly enumerated list of taxable services

Joe Jacoby July 20, 2026

R&D

VA Extended Application Deadline to September 1, 2020

VA Extended Application Deadline to September 1, 2020 In a recent legislative update, the Virginia General Assembly modified the two state research credit programs resulting in changes that have both current and future implications. The Research and Development Expenses Tax Credit has been extended through 2024 from the current sunset

Source Advisors June 18, 2020

Tax Cuts and Jobs Act and Section 1031 Like Kind Exchanges Revisted

Tax Cuts and Jobs Act and Section 1031 Like Kind Exchanges Revisited The Question Following the passage of Public Law Number 115-97, commonly known as the Tax Cuts and Jobs Act (TCJA), many tax professionals have questioned how the revisions to §1031 affect cost segregation studies; or more importantly, does

Matt McKinney October 14, 2019

COST SEGREGATION

Treatment of Tenant Improvements & Section 110 Overview

Treatment of Tenant Improvements & Section 110 Overview As we have discussed in a prior installment of iTaxblog, the Tangible Property Regulations have focusedpractitioners’ attention on the treatment of tenant improvements. This new focus has led practitioners to pay more attention to existing issues with the leasing of property, especially how

Greg Bryant January 14, 2019