Merrill Barter, CPA

Articles by Merrill

New Pandemic Relief for Maine Businesses and Nonprofits Fraudulent State Unemployment Claims and Forms 1099-G Maine’s Tourism, Hospitality and Retail Recovery Grant Program State Income Tax Residency Issues Related to the COVID-19 Migration – Is It Time for the Snowbirds to Fly Home? Financial Relief Program Announced for Maine Small Businesses and Nonprofits New Hampshire’s Main Street Relief Fund – Grant Application Period is Open Maine’s Second Quarter Estimated Tax Deadline Moved to July 15 New Hampshire’s Main Street Relief Fund will Provide Critical Aid for Small Businesses Maine Citizens’ Initiative Referendum (Ballot Question 1) Could Impact Certain Taxpayers Wayfair Court Decision and its Dramatic Impact on Your Sales and Use Tax Requirements Treasury Regulations Shut Down Most End Runs around New State Tax Deduction Limits State Use Tax Notice and Reporting Requirements – A Growing (and Troubling) Trend Massachusetts Finalizes New “Cookie” Nexus Regulation State Taxation Will Impact Foreign Entities who Sell in the U.S. Hidden Tax Filing Requirements for Online Sellers An Employer’s Guide to State & Local Tax Implications of Remote Workers Apportionment of Service Revenue Can Produce Unusual Results Apportionment – What You Need to Know Beware of State Taxes When Doing Business in Multiple States State Tax Issues Facing Foreign Businesses Massachusetts Department of Revenue Revokes Directive 17-1 with Directive 17-2 A New Massachusetts Sales Tax Directive and its Significant Impact on Internet Vendors Tax Increase Ballot Initiatives Maine Tax Law is Updated to Conform to Late 2015 Federal Changes New Hampshire Enacts a Tax Amnesty Program – and Joins Several Additional States State Tax Considerations When Buying or Selling a Business Nexus in a Nutshell The Unclaimed Property Return: An Often Overlooked but Important Filing Sales Tax on Internet Sales – What’s Next? Massachusetts Update – Possible Repeal of Sales Tax on Computer System Design Services Massachusetts Legislation Alters Income Tax Apportionment and Sales & Use Tax Tax Changes in Maine’s Biennial Budget – The Good, the Bad and the Ugly Maine’s New Definition of Independent Contractor Maine’s “Other” Taxes Reportable on Form 1040-ME Tax Law: NH Tax Incentives Aim to Boost Economy, Education Same-Sex Marriage Law in Maine Will Impact Tax Filing Status The New Hampshire Legislature Enacts “Taxpayer Friendly” Provisions Rhode Island Budget Bill Establishes Tax Amnesty Program Maine Use Tax Compliance Program Pine Tree Zones should not be overlooked Some Unique New Hampshire Tax Incentives Should Not Be Overlooked Maine Makes Favorable Changes to Individual, Fiduciary and Estate Tax Laws Maine State Budget – Tax Impact and Commentary