The Illinois Independent Tax Tribunal has agreed to review two notices of deficiency issued to a global payment business as a result of the Department applying the throwout rule excluding certain of the taxpayer's receipts from the sales factor denominator.

Life Sciences companies creating net new jobs in Massachusetts in 2020 may be eligible for tax incentive through the Massachusetts Life Science Center ("MLSC") Tax Incentive Program.

A recent decision from the Ohio Board of Tax Appeals addressing whether an individual was a responsible party that could be held liable for unpaid sales tax liabilities illustrates that taxpayers need to take note of what they say during the course of an audit.

The California Office of Tax Appeals recently held that, for the tax year at issue, VAT imposed on the provision of services was included in the sales factor.

IN Department of Revenue partially denied a taxpayer's claim for refund of sales tax paid on various purchases of computer software maintained on servers outside the state.

In a recent letter ruling, the TN Department of Revenue addressed the taxability of a motor vehicle subscription service.

AR Department of Revenue recently issued a legal opinion addressing the "transactions" threshold in the state's sales tax economic nexus law.

CA Office of Tax Appeals (OTA) recently dismissed an assessment of tax on income earned by an individual that was a Texas resident.

The Wisconsin Tax Appeals Commission recently held that the sale of on-demand seminars for CLE credits was a nontaxable educational service.

Virginia conforms to the IRC section 163(j) limitations on the deductibility of business interest expense effective for tax years beginning January 1, 2018.