Georgia Proposes New Sales and Use Tax Regulations for Restaurants

On May 16, 2014, the Georgia Department of Revenue (“DOR”) released Notice SUT 2014-002 which serves as notice that the DOR plans to adopt a new set of sales and use tax regulations pertaining to restaurants and similar establishments. The DOR has accepted comments on the proposed regulations but it is still to be determined when and in what form the regulations may be adopted.

Tax Outsourcing: Mindful Management, Part III

In Part I and Part II of this series we introduced different aspects of tax outsourcing, including specific advantages to the co-sourcing model. In Part III we will discuss potential disadvantages to comprehensive outsourcing, and how they may be avoided.

Tax Outsourcing: Mindful Management, Part II

In Part I of this series we introduced different aspects of tax outsourcing. Part II will be a more in depth discussion of specific advantages to the comprehensive outsourcing, or co-sourcing, model.

Entertainment Tax Credits and Loan-Out Withholding: A Rough Ride

Effective for tax years beginning on or after January 1, 2013, Ga. H.B. 1027 requires entertainment production companies (or their payroll service providers) to withhold Georgia income tax on payments to “loan-out” companies for services performed in Georgia as a prerequisite to claiming tax credits on such payments.

Tax Outsourcing: Mindful Management, Part I

Internal tax departments are charged with providing tax-planning that minimizes cash outflow while maintaining compliance with all federal, state, local and foreign tax laws. These requirements are not new, but they must be executed in a highly regulated environment and the need to “get it right” has never been greater.

Third Quarter Newsletter

Although traditional 401(k) plans have become widespread, many employers are adding Roth 401(k)s to their employee benefits.

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