Ideas & Insights

Marketplace facilitators liable for sales tax collection; budget compromises avoid certain proposed tax increases on businesses.

Minnesota’s long-awaited conformity bill presents new challenges for individual and corporate taxpayers; remote seller provisions modified.

The best part of giveaways is that they are free to the fans – no increased ticket price, and more importantly, no sales tax! But does that mean ...

In response to the devastation from Hurricane Harvey, the IRS, Texas and other states have provided guidance on extended filing deadlines. Texas ...

Missouri delays implementation of IBM decision to allow time to address the extent of the sales and use tax manufacturing exemption.

The budget increases personal and corporate tax rates, makes tax exemption and credit changes and revises the unclaimed property law.

The State of Washington has provided statutory and regulatory guidance on the application of the B&O tax to import activity.

Budget proposals include reducing the business income tax rate, increasing personal exemption rates and broadening the sales tax base.

Pennsylvania Department of Revenue removes letter ruling on the taxability of previously nontaxable software support services.

Illinois department adopts guidelines for rebutting the presumption that nexus is established through click-through agreements.

Arizona department reevaluates LR13-006, finding cloud storage services are subject to the transaction privilege tax

Arizona Gov. Doug Ducey completes action on all legislation passed this session, including a number of tax bills.

New York advises seller that the sale of a tablet-based product that remotely accesses software is taxable as a sale of canned software.

Alabama court rules photography services are not subject to sales tax because the transfer of the photographs was incidental to the service.

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.

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.

Chicago issues guidance regarding the taxability of nonpossessory computer leases and streaming movies and games.

Florida legislation provides communications and satellite services tax relief, expands sales tax exemptions and creates a sales tax holiday.