Frances Ellington

Senior Manager

#BeMore with Green Hasson Janks.

Frances Ellington

    Post-Wayfair Sales and Use Tax Considerations for Food and Beverage Companies

    Considering all the news and publicity surrounding federal tax reform in 2018, it is possible to have missed or simply overlooked the significance of the determination in South Dakota v. Wayfair on companies in the food industry. This case is specific to sales tax nexus and corresponding compliance repercussions. In short, Wayfair’s adoption of an “economic” standard and bright-line presence in a state necessary to subject an out-of-state company to its sales tax rules has far-reaching […]

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      Major Provision in New Tax Laws

      In the past 12 months (starting late December 2017), we have seen perhaps the most significant changes to tax laws since the last major tax reform in 1986. These changes came from all three branches of the government. Congress passed the “Tax Cuts and Jobs Act of 2017” (“TCJA”) and the President signed it into law on Dec. 22, 2017. The TCJA contains several significant changes to the existing Internal Revenue Code. During 2018, the Treasury Department and the Internal Revenue Service (“IRS”) […]

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        Discussing the Tax Reform Act with the Producer’s Guild of America

        “Simple” Tax Reforms We recently participated in a panel discussion for the Producers Guild of America on the 2017 Tax Reform Act (the Act), which went into effect in 2018, for most taxpayer changes. This seminar discussed the law, as we know it, and provides options to freelance employees on how to best keep their hard-earned dollars, especially for those in the entertainment sector. Our panel was moderated by Carrie Lynn Certa (VP, Chair of AP Council and independent producer) and also […]

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          The FODMAP Trend

          Introduction Companies such as Nestlé and Kellogg are investing in low FODMAP products to deal with the demand from over 40 million North Americans and many more people worldwide living with irritable bowel syndrome (IBS). While the awareness of FODMAP diets and their benefits is limited in the United States, the awareness in Australia is widespread and encourages media promotion and increased dissemination of the benefits of the diet worldwide. The market in the United States has significant […]

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            State Implication of the Tax Cuts and Jobs Act

            The Tax Cuts and Job Act (“TCJA”) was signed into law on Dec. 22, 2017. The TCJA enacted modifications to the Internal Revenue Code (“IRC”) that will affect all areas of federal taxes including individual, corporate, partnership and others. State taxes were impacted due to its close relationship with federal tax. Since its enactment late last year, many states have expressed an opinion on the new tax law. For many of the changes, the state tax implication will be dependent upon the state. It is […]

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              How does the 2017 Tax Reform Impact Loan-Out Companies in the Entertainment Industry?

              In December 2017, new tax laws (called the Tax Cuts and Jobs Act) were enacted and became the biggest tax reform since 1986. These new tax laws heavily impact many individual taxpayers and businesses, including those in the entertainment industry. Two elements of the new tax act that especially affect entertainment and media companies are the deductions for loan-out companies and the choice of entity type. New QBI Deduction As discussed in our previous Media Clips blog, loan-out companies are […]

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                Connected Health Conference 2017: Digital Health Technology

                Have you ever heard of a digital pharmacy? The digital pharmacy allows for treatment to be received in the form of an application on your phone, a virtual reality session to treat pain, or a program to monitor obesity. I had not realized the extent of the digital health world until I attended the Connected Health Conference, which explored how health and wellness professionals are applying technology to care, treat or monitor patients. Of course, doctors and health professionals in these areas […]

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                  Top 5 California Tax Planning Opportunities

                  Weather aside, a rapidly growing economy and profitable marketplace has named California one of the most desirable states for new and expanding businesses and individual taxpayers. One major obstacle that taxpayers face when seeking to enter into, or expand in California, is state taxes. California is a high-tax state with some of the highest sales/use, personal income and corporate tax rates in the United States. With proper planning, taxpayers may be able to relieve some of the tax burdens […]

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                    Loan-Out Company: Can I Benefit From This?

                    A loan-out company is a business entity in which an individual is the sole owner as well as the employee who furnishes their personal services to outside production companies. It is very common for performers and high income earners in the entertainment industry to form a loan-out corporation or a limited liability company in order to provide themselves with liability protection and to take advantage of tax savings. Although some of the advantages of a loan-out company are obvious, taxpayers […]

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                      Learning to #BeMore at the GHJ Women’s Empowerment Speaker Series

                      Green Hasson Janks held its inaugural Women’s Empowerment Speaker Series’ focusing on influence, persuasion and negotiation on May 11. Guest speaker Natasha Case of Coolhaus: Awesome Ice Cream spoke to attendees about her entrepreneurial spirit, drive for success and the upside of taking risks. The firm launched the series to further women’s equality in the workplace and to help women in business network and learn from top professionals. GHJ’s commitment to supporting women is deeply rooted in […]

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                        California Sales and Use Tax: Nonprofits and Taxable Food Sales

                        What is sales and use tax, and how is it applied California? California's sales tax generally applies to the sale of merchandise, including vehicles, in the state. California's use tax applies to the use, storage, or other consumption of those same kinds of items in the state. Generally, if sales tax would apply when you buy physical merchandise in California, use tax applies when you make a similar purchase without tax from a business located outside the state. Typically, sales tax applies […]

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                          Nexus: The New Era of State Taxation

                          The physical presence nexus standard is becoming a thing of the past as state governments try to shift the tax burden from in-state to out-of-state taxpayers. If a state has jurisdiction to tax either the business entity or the subject matter, then a taxpayer has nexus in a state with or without physical presence. The nexus determination may vary by the type of state tax (income, sales, gross receipts, etc.) or specific state rules. The nexus requirements must satisfy the Due Process (minimum […]

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