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Alexis Nash

Earlier this month, the Georgia Department of Revenue (DOR), issued an update to the sales & use tax exemption for computer equipment. Rule § 560-12-2-.107, Computer Equipment, outlines the computer and digital technology equipment exempt from certain state taxes. Originally issued in 2001, the purpose was to attract high tech companies to the state. However, with the growing popularity of data centers, the state created a new targeted exemption specifically for these businesses in 2018. Last year, the state passed a temporary suspension of the exemption which was ultimately vetoed. Acknowledging the concerns of lawmakers, the DOR made several adjustments

The One Big Beautiful Bill Act (OBBBA), signed on July 4, 2025, makes several tax changes that affect independent auto dealers. Importantly, certain tax-saving provisions were made permanent, which may help lower tax liability and improve cash flow. It also creates new rules around payroll and reporting that dealers will need to keep in mind as they manage operations.

The One Big Beautiful Bill (OBBB) Act was signed into law in early July by President Trump. To date it is the Administration’s landmark legislation which calls for significant changes to tax incentives, credits and deductions available to individuals, families, and businesses. In a prior post, we covered many of the tax provision changes impacting businesses. However, there were several energy tax incentives which were changed including the Energy Efficient Commercial Building Deduction (Section 179d), electric vehicle tax incentives, and the residential clean energy tax credit.

Cash flow challenges are common in healthcare. This is true even for practices with steady revenue. Insurance payments can take weeks to arrive, and patient balances often take longer. Meanwhile, expenses like payroll, rent, and supply costs continue on schedule. In most cases, improving cash flow comes down to better coordination and small adjustments. That might include tightening billing workflows, reviewing patient collection procedures, or monitoring accounts receivable more closely.

Managing the financial side of a growing business takes time, skill, and the right systems. Many businesses start by keeping the function in-house, often relying on a small internal team or even the owner. Over time, the process becomes harder to manage. Reports fall behind, costs increase, and leadership loses visibility. Outsourced accounting offers a way to manage these demands without building out an internal department. It provides experienced support and greater consistency. Many small and mid-sized businesses appreciate flexibility, with services ranging from back-office support to fractional CFO leadership.

On May 9, 2025, the House Ways and Means Committee released the first details of a new tax bill, followed by a longer summary on May 12. It’s early in the process, and changes are expected, but the proposal offers a look at what Congress may be considering as several key tax provisions from the Tax Cuts and Jobs Act (TCJA) near expiration at the end of this year.

Atlanta car dealerships are constantly searching for ways to increase new and used car sales. For some this means enhancing the sales experience with new digital tools, offering online trade-in estimates, or an inventory locator. For others it is about offering competitive financing and other payment options. Regardless of the challenge, auto dealers are focused on growing the bottom line. While customer centric solutions are important, dealerships should regularly conduct benchmarking to uncover areas of opportunities and growth.  By evaluating performance against industry standards, dealerships can identify operational improvement opportunities. When properly leveraged, essential changes can lead to a stronger bottom line.

Starting January 1, 2025, Illinois changed how sales tax applies to leased tangible personal property (TPP). Instead of taxing the purchase of leased equipment, the state now requires sales tax to be collected on lease payments. This update, part of Public Act 103-0592, revises the Retailers’ Occupation Tax to bring Illinois in line with how most other states tax leases. While the new system simplifies tax collection for the state, it introduces new compliance requirements for businesses that lease equipment. Lessors will need to adjust how they collect and report sales tax, and lessees should be aware of how rental costs will change. These updates apply to in-state companies, but also those out of state businesses that meet certain thresholds.

The Georgia Investment Tax Credit is an incentive currently being offered by the state to provide opportunities for industrial and telecommunications companies to earn tax credits for qualified investments.  Manufacturing businesses, or those that offer telecommunications support, can earn investment tax credits if they have been operating in Georgia for 3 or more years. These credits can be used for expansions or upgrades to the business. The value varies between 1-8% of qualified capital investments of $100,000 or more per project or location per tax year.

Businesses, nonprofits, and other organizations investing in renewable energy may qualify for two key federal tax incentives that significantly reduce project costs. The Investment Tax Credit (ITC) provides a percentage-based credit for the upfront costs of installing renewable energy systems, while the Production Tax Credit (PTC) offers a per-kilowatt-hour credit for electricity generated by qualifying systems over time.