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The Texas Comptroller of Public Accounts held its annual briefing in Austin on September 29 and provided taxpayers with updates regarding audits, staffing, pending legislation and related topics. The meeting – which was the first in-person briefing since the beginning of the pandemic – highlighted several taxpayer-friendly audit changes and efficiencies being driven by the

The Washington Department of Revenue upheld a retail sales tax assessment on a taxpayer who failed to collect retail sales tax on sales to a renewable energy company. The taxpayer stated that it did not collect tax on certain sales because it believed that the energy company qualified for the exemption provided by Wash. Rev.

“Business-friendly” Texas has been the leading poacher of California-based companies for over a decade, with relocations from tech-dominated California only accelerating during the pandemic. Oddly enough, at a time when Texas’s highest-profile new neighbors are known for cutting-edge research, the state seeks to narrow the scope of its research and development credit applicable to some

In this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove welcomes Associates Dennis Jansen and Mary Kate Nicholson for a discussion about Texas’s R&D credit, and the impact of the state’s recently amended rules. In addition, they address an article they recently authored in Tax Notes State covering the topic.

The California Office of Tax Appeals (OTA) recently sustained the Franchise Tax Board’s (FTB) income tax treatment of an IRC 338(h)(10) election. In return for all the outstanding stock in the target S-Corporation taxpayer, third-party buyers paid an initial (fixed) purchase price and agreed to make deferred contingent earnout payments totaling up to $50 million

The Mississippi Department of Revenue recently proposed a rule expanding the state’s sales tax to cloud computing.

The proposed amendments to the provisions regarding taxable computer equipment and services define “cloud computing” as “the delivery of computing resources, including software applications, development tools, storage, and servers over the Internet.” The term “cloud computing” includes the

The Texas Comptroller of Public Accounts held its annual meeting on August 17 and provided taxpayers with updates regarding legislation, audit procedures, staffing, and other related topics. The meeting, which was held virtually, struck a positive tone regarding Texas’ fiscal outlook and taxpayer-friendly procedural changes.

Audit updates: hope in sight for staffing shortages and the

On May 27, the New Jersey Tax Court held that the New Jersey Division of Taxation could not eliminate a taxpayer’s net operating losses generated during years beyond the statute of limitations. The division’s proposed reduction was based on a transfer pricing adjustment between related entities for years never audited by the division and otherwise