Ideas & Insights

Services performed in Detroit for clients located outside the city should be sourced to Detroit for purposes of the city’s income tax.

New law for sourcing sales of services and intangibles effective with tax years beginning on or after Jan. 1, 2020.

A number of MTC model provisions adopted including sourcing of sales other than tangible personal property and alternative apportionment.

For California purposes, section 382 applies on a pre-apportionment basis, RBIGs, NUBIGs, RBILs and NUBILs on a post-apportionment basis.

The Missouri Supreme Court rules that title transfers for sales tax purposes when goods are shipped out-of-state F.O.B. manufacturer.

New York City mayor proposes, and state legislature is expected to adopt, city tax reform that aligns with 2014 state tax reform.

The California FTB has approved a staff request to finalize proposed changes to the state’s sales factor market-based sourcing rules.