Shaking things up in state and local tax
Shaking things up in state and local tax
By Ted Friedman and Prentiss Willson
The Texas Comptroller determined that for Texas franchise tax purposes the apportionment factor of an out-of-state taxpayer engaged in the provision of technical training could not be adjusted to account for certain costs incurred in preparing and marketing the training sessions. The training sessions that were sold in Texas…
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On July 30, the Multistate Tax Commission (MTC) approved amendments to the Multistate Tax Compact’s (1) definition of nonbusiness income, (2) definition of “sales,” (3) factor-weighting, (4) alternative apportionment, and (5) sourcing of service and intangible revenue. With the approval, the amendments officially become a model act of the MTC, and taxpayers should expect legislation…
On July 28, the Multistate Tax Commission (MTC) Uniformity Committee tabled two projects in order to…
On July 28, the Arm’s Length Adjustment Services Advisory Group (Group) of the Multistate Tax Commission (MTC) met for the third time at the MTC Annual Conference in Albuquerque, New Mexico. The Group began this effort on June 2 and met again on June 25 in furtherance of a Summer 2015 deadline to implement its…
This week the Multistate Tax Commission (MTC) will consider a resolution endorsing the ABA’s model transaction tax act which, if enacted by the states, would limit frivolous lawsuits seeking to extract sales taxes from retailers and others.
View the full Legal Alert.
In a fact-intensive ruling, the Texas Comptroller determines that the multistate benefit exemption does not apply to the purchase of various services performed in connection with computer software. To qualify for the multistate benefit exemption (which only applies to services that became taxable after 9/1/1987), the Comptroller explains that a taxpayer must prove by…
The Idaho Tax Commission Sales Tax Rule Committee is meeting today to discuss a recently released draft of proposed changes to Idaho Rule 27 “Computer Equipment, Software, and Data Services”. The Commission is in the process of updating the regulation following recent legislation that amended the definition of tangible personal property to exclude electronically delivered…
The Wyoming Department of Revenue has published guidance addressing the sales tax treatment of a broad range of computer sales and services, including cloud computing, web hosting, and data storage.
