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The Indiana Department of Revenue has updated Information Bulletin No. 89, providing guidance for remote sellers and marketplace facilitators regarding the state’s sales tax physical presence standards. The updated guidance, which is effective July 1, 2020, explains the applicable factors for remote sellers and marketplace facilitators to consider when determining whether they have physical…

In Notice 20-20, the Tennessee Department of Revenue addressed the implementation of S.B. 1778, which will require marketplace facilitators to collect and remit local occupancy taxes levied on short-term rental units beginning January 1, 2021. Marketplace facilitators must collect and remit the Tourist Accommodation Tax, the Hotel Occupancy Tax, and similar local occupancy taxes…

The Ohio Supreme Court held that under the Commercial Activity Tax (“CAT”), Defender Security Company’s (“Taxpayer”) gross receipts from selling alarm monitoring service contracts to ADT Security Services, Inc. (“ADT”) should be sourced to the location where ADT itself receives the benefit from purchasing these contracts, rather than the location of the ultimate consumer of…

In a pending precedential decision, the California Office of Tax Appeals (OTA) held that the California Department of Tax and Fee Administration (CDTFA) is bound to follow its own regulation and could not rely on its audit manual to disregard that regulatory authority.  Regulation 1595 provides that the agency will use “book value” as the…

Voters in California headed to the polls (or mailboxes) this Election Day not only to choose the next president of the United States but also to make decisions on a range of tax policy questions.  From removing property tax protections for commercial properties to imposing new and increased business gross receipts taxes in San Francisco,…

Two significant tax ballot measures were on the ballot for voters in the Portland area this Election Day.  Here’s a look at what measures passed and which ones failed.

Failed.  The Portland Metro Council Measure 26-218 proposed authorizing a payroll tax on employers for workers in the metropolitan Portland areas to fund transit improvements and…

In Private Letter Ruling 2020-14, the North Carolina Department of Revenue determined that an information technology company’s managed services – maintaining and monitoring its clients’ network equipment and software – were subject to sales and use tax. The taxpayer’s Terms of Use, which sets the scope of its services, qualified as a taxable service

The Louisiana Supreme Court unanimously held that the Louisiana Tax Commission did not act in an arbitrary and capricious manner when it rejected a property tax assessor’s valuation for ad valorem taxes.  In 2012, D90 Energy, LLC purchased several wells.  For tax years 2013 through 2016, D90 Energy appealed assessments by a Jefferson Davis Parish…

The Mississippi Supreme Court ruled that an affiliated group of telecommunications companies properly computed the Broadband Investment Credit in determining their franchise and income tax liabilities.  The Broadband Credit may be used by a taxpayer to offset up to 50% of the taxpayer’s tax liabilities in a given year.  The taxpayers filed separate Mississippi franchise…