Elliott Davis Decosimo State and Local Tax Articles

Tax Alert: North Carolina RMI Sales Tax

January 30, 2017

In 2015, new legislation was enacted in North Carolina imposing a sales and use tax on certain repair, maintenance and installation (“RMI”) services and other related items effective March 1, 2016. The North Carolina RMI services tax is...

Tax Alert: Year-End Tax Planning

October 14, 2014

Now that the final quarter of 2014 has begun, many businesses and individuals are turning their attention to year end tax planning. This year, however, uncertainty over dozens of expired or expiring tax provisions complicates the planning process,...