2019 State Tax Updates

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With a groundbreaking shift in taxable nexus through the decision in South Dakota v. Wayfair, Inc., and with federal adjustments continuing to stem from implementation of the Tax Cuts and Jobs Act (TCJA), several states are moving forward with tax rate changes at both the individual and corporate levels. The updates outlined below are generally considered to be just the beginning of state-level shake-ups, as newly prominent issues such as marijuana and sports betting emerge in the business world, forcing states to consider the inevitable tax implications of both.

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