All posts by Allison Civello, CPA, MBA

About Allison Civello, CPA, MBA

Allison has experience in public accounting and private industry. Her focus at the Firm has been federal and multi-state income tax compliance, state and local sales tax compliance, and and analysis of tax consequences of business opportunities.

Legislative Update! Louisiana Partnership Requirements

  During the 2021 regular Louisiana Legislative Session, Act 287 was passed for new Louisiana partnership requirements, and Richard Tullier, CPA and Allison Civello, CPA provide this summary. This Act requires all partnerships doing business in Louisiana to file the LA Form IT-565 and thus requires all partnerships to obtain a Louisiana Revenue Account Number…. Read More

Louisiana Update: Tax Exemption for COVID-19 Relief Benefits

Allison Civello, CPA, discusses the new Louisiana law that provides an individual and corporate income tax exemption for COVID-19 relief benefits: Louisiana has enacted an exemption from individual and corporation income tax for state and federal COVID-19 relief benefits received. The law exempts from income any gratuitous grant, loan, rebate, tax credit, advance refund, or… Read More

Louisiana Amends Nexus; Adds Marketplace Facilitators

Selling into Louisiana? Allison Civello writes about Louisiana’s amended economic nexus provisions. Starting July 1, 2020, joining other states post-Wayfair, Louisiana amends nexus for sales and use tax responsibilities to include marketplace facilitators. Louisiana now defines nexus as over $100,000 in sales per year or 200+ transactions, to out-of-state sellers and marketplace facilitators. Just over… Read More

Multi-state Income Tax

With income tax nexus and sourcing rules, (e.g. multi-state income tax), your income generated by activities or service delivery in other tax jurisdictions could be subject to tax. Allison Civello, Manager II with Wegmann Dazet, illustrates potential tax liability. Life moves faster than laws; tax laws can lag. Over the last year, we’ve seen a… Read More

What Does Nexus Mean to Me?

Chances are good that in a conversation with a tax professional, you’ll hear the term “nexus.” Since it is used often, nexus must mean something important, but what is it? Allison Civello, Manager II with Wegmann Dazet, explains:   Nexus quite simply is a relationship.  In tax, it is the relationship between a tax jurisdiction… Read More