Barnwell & Co.

FOCUS ON STATE AND LOCAL TAXATION
Companies with multistate operations face complex state and local tax rules and regulations. Barnwell & Company LLC can support companies facing mulit-state issues, including income and franchise taxes, allocation and apportionment, sales/use taxation, business license taxes, tax base issues including unitary, combined, consolidated and separate filing status, gross receipts taxes, UDITPA issues, state tax audit and controversy assistance, statutory and negotiated incentives, grants, training programs and awards, job and wage credits, investment and other state and local tax credits, and state tax planning in connection with mergers and acquisitions including state tax issues associated with 338(h)(10). Barnwell & Company LLC also provides state tax consulting for FIN 48, and state tax planning, including structure reviews, consideration of entity for state tax purposes including use of Subchapter C, Subchapter S, LLCs, both regarded and disregarded, partnerships and other special purposes entities. We also provide state and local assistance and due diligence for mergers and acquisitions, and conduct sales/use and income/franchise reverse audits. Our work often leads to refunds of state and local tax overpayments.

Learn More About Barnwell & Co.>

The Sales Factor: Top Five Issues Taxpayers Need to Consider
Article by Charles F. Barnewell, Jr.

The sales factor is becoming dominate in multistate apportionment; this leads to opportunities for the nimble and traps for the unwary

The effect that the sales factor has on state income tax liabilities of multistate taxpayers has grown significantly over the past several years. Currently, ten states impose a "single sales factor" method, 1 and more than 20 others give greater weight to the sales factor. 2 The current emphasis on the sales factor contrasts with the apportionment landscape in earlier years when the sales factor was typically equally weighted with the payroll and property factors. 3 Today, fewer than a dozen jurisdictions still generally employ the "standard" three-factor formula. 4 If this trend continues, one may reasonably assume that those "standard" states will emphasize their sales factors as well.

Reprinted with permission Warren, Gorham & Lamont of RIA in the February 2008 issue of Journal of Multi-State Taxation and Incentives

Continue Reading This Article >

SERVICES

We offer a broad range of services to assist our clients in taking advantage of every tax savings opportunity, including:

- State income & franchise refund tax analysis
- State income & franchise tax planning
- Sales & use tax refund analysis
- Sales & use tax planning
- State and local credits and incentives
- State income/franchise & sales/use audit defense
- Special state tax projects
- FIN 48 reserve mitigation

Barnwell & Co. Services >

OUR SERVICE GUARANTEE

In every client engagement, we guarantee our service. This means that if the client is unsatisfied with our work, we will adjust or eliminate the fee. Our firm policy is to never leave a client unsatisfied. Period.

Close Move

L E G A L N O T I C E

WEB SITE LEGAL TERMS

Welcome to the Barnwell & Co. web site (the "Web Site"). Please review the following terms and conditions concerning your use of the Web Site.

GENERAL USE PROVISIONS

All materials provided on this Web Site, including but not limited to information, documents, logos, graphics, images, software, and services ("Materials"), are provided either by Barnwell & Co. or by their respective third party manufacturers, authors, developers and vendors ("Third Party Providers") and are the copyrighted work of Barnwell & Co. and/or its Third Party Providers. Except as stated herein, none of the Materials may be copied, reproduced, distributed, republished, downloaded, displayed, posted or transmitted in any form or by any means, including but not limited to electronic, mechanical, photocopying, recording, or other means, without the prior express written permission of Barnwell & Co. or the Third Party Provider. Also, you may not "mirror" any Materials contained on this Web Site on any other server without Barnwell & Co.'s prior express written permission.

Except where expressly provided otherwise by Barnwell & Co., nothing on this Web Site shall be construed to confer any license under any of Barnwell & Co. or any Third Party Provider's intellectual property rights, whether by estoppel, implication, or otherwise. You acknowledge sole responsibility for obtaining any such licenses.

Any unauthorized use of any Materials contained on this Web Site may violate copyright laws, trademark laws, the laws of privacy and publicity, and communications regulations and statutes.

LEGAL CONTACT INFORMATION

If you have any questions about these Terms, or if you would like to request permission to use any Materials, please contact the Barnwell & Co. at 404-816-8100.

Close Move

P R I V A C Y P O L I C Y

BarnwellCo.com is owned and operated by Barnwell & Company LLC. Barnwell & Company collects personal and non-personal information on BarnwellCo.com. Barnwell & Company is committed to protecting the privacy of its users. We have created this Privacy Policy in order to describe and explain to users our information collection practice.

HOW DOES BARNWELL & COMPANY USE MY INFORMATION?

Personal information is collected and used primarily to contact a user to discuss his tax consulting needs. We do not sell, rent, share, or otherwise dispose of the personal information collected on BarnwellCo.com to third parties. We may, however, disclose your personal information when required by law or in the good-faith belief that such disclosure is necessary to comply with law.