United States
Alabama court rules photography services are not subject to sales tax because the transfer of the photographs was incidental to the service.
Supreme Court of Ohio rules the state lacks jurisdiction to tax a nonresident individual on income from the sale of a pass-through interest.
New Jersey Tax Court rules that a taxpayer was required to add back related party interest expense because addback was not unreasonable.
Nevada regulations provides some clarity regarding application of gross receipts tax.
Wisconsin legislation retroactively eliminates federal excise tax on heavy trucks and trailers from computation of sales tax base.
Missouri Supreme Court rules that direct mail items printed, and mailed into Missouri from, outside the state were not subject to use tax.
Texas Comptroller rules that cloud-based transaction facilitation services are not sourced to the state for franchise tax purposes.
Texas Supreme Court rules overall net losses cannot be used to offset other receipts for apportionment factor computation purposes.
Indiana enacts statutes found invalid as regulations, reinstating the previous sales tax treatment of time and materials contracts.
Michigan Court of Appeals rules that the Multistate Tax Compact apportionment election is available for Single Business Tax years.
Colorado trial court rules that a holding company with no property or payroll of its own could not be included in its parent’s combined group.
Connecticut Gov. Daniel Malloy signs the state’s biennial budget and an implementer bill that revised numerous tax changes.
Michigan Court of Appeals upholds state’s retroactive repeal of the Multistate Tax Compact, taxpayer likely to appeal.
North Carolina enacts important corporate income and franchise tax, individual income tax and sales tax changes.
Chicago issues guidance regarding the taxability of nonpossessory computer leases and streaming movies and games.
Kansas DOR issues guidance allowing Kansas resident individuals to claim a credit against state income tax for local income and earnings taxes paid.
Wisconsin enacts legislation intended to promote growth and close budget gap with various tax increases and decreases.
Kansas enacts legislation intended to close budget gap with various tax increases and the establishment of a tax amnesty program.
Uber drivers are reclassified as employees rather than independent contractors subjecting Uber to employer regulatory and tax regimes.
The Georgia Tax Tribunal determines that Georgia resident individuals who own interests in flow-through entities may deduct Texas franchise tax paid.