New Jersey requires combined reporting for privilege periods ending on and after July 31, 2019.

The California Office of Tax Appeals or OTA has concluded that shareholders in an S Corporation must apportion their pro-rata share of the gain on the S corporation's sale of a goodwill using the S corporation's factors.

A Texas appeals court addressed non-exemption on purchases of coin-operated gaming equipment .

A Washington State appeals court addressed whether manufacturers owed sales tax on leases of wooden pallets.

The Nebraska Department of Revenue issued guidance addressing the state tax treatment of GILTI and FDII.

The Pennsylvania Department of Revenue addressed the vendor sales tax absorption statute and the use of direct payment permits.

Under recently issued Notice 2019-07, taxpayers will receive an extension to the 15th day of the 11th month following the close of the taxable year.

For tax years beginning on or after 1/1/2019, IA conforms to the federal Internal Revenue Code in effect on 3/24/2018, adopting many of the TCJA changes.

Under recently issued Notice 2019-07, taxpayers will receive an extension to the 15th day of the 11th month following the close of the taxable year.

WA Department of Revenue issued a special notice discussing the surcharge that applies to select businesses engaged in advanced computing activities.