Article written for:  Accounting Today 

Limited liability companies have become the entity of choice for small business owners and are commonly utilized by professionals in asset protection planning.
Choosing to use the LLC over (for example) a corporation may be prudent but raises the question of where to form the LLC. There are several factors to consider in deciding where to establish the entity. Picking the right LLC jurisdiction may be as important as the decision to use an LLC.

Article Written for:  AccountingToday.com

Given the remarkably rapid rise of internet commerce, it is no surprise that cash-strapped states are looking for ways to tap into (i.e., tax) the bountiful stream of internet commerce.  To do so, states will expand the “nexus” of their taxing authority to reach online sales.