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The Pennsylvania Commonwealth Court issued its much-anticipated decision on July 24 in Synthes USA HQ Inc. v. Commonwealth of Pennsylvania.

  • The Court upheld the Department of Revenue’s position that under the State’s pre-2014 costs-of-performance (COP) statute, service providers were required to apportion their receipts based on where customers received the benefit of the services, rather

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The D.C. Council is considering a new sales tax on advertising services, including digital advertising services, and personal information.

  • On July 6th, the D.C. Council released the Committee Print of the Fiscal Year 2021 Budget Support Act of 2020, which includes a sales tax expansion to those services beginning October 1, 2020 at the reduced

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In a 3-2 split vote, the California State Board of Equalization (BOE) voted against issuing formal guidance to county assessors regarding mid-year re-assessments due to declines in value caused by the COVID-19 pandemic.

  • Similar to a number of other states, California law provides valuation relief for property tax purposes due to calamities, emergencies, and disasters.

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Oral argument was held June 11 in the highly unusual case of Synthes USA HQ Inc. v. Commonwealth of Pennsylvania.

  • The Attorney General faced skeptical questioning from the Commonwealth Court, with one judge suggesting that the Attorney General was “defeating,” rather than representing, the interests of the Department of Revenue.
  • Synthes involves the question of

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The Mississippi Supreme Court held that a state chancery court erred in deferring to the Mississippi Department of Revenue and Mississippi Gaming Commission’s  regulatory interpretation of a Mississippi tax statute governing the computation of the state gaming license fee. However, the court agreed with the chancery court that costs of prizes from casino rewards program…

The CARES Act provides for special federal tax treatment for “coronavirus-related distributions” from most types of tax-qualified retirement plans and IRAs. The distribution must be made between January 1, 2020 and December 31, 2020 to an individual diagnosed with the virus, caring for a spouse or dependent diagnosed with the virus, or experiencing adverse financial…

For the first time in its history, the Multistate Tax Commission (MTC) held its 2020 Spring Committee Meetings via teleconference in lieu of the in-person meetings originally scheduled to take place in Alexandria, Virginia. The Uniformity Committee held its meeting on April 22, while the Nexus and Audit Committees held meetings on April 21. Portions…