A New Mexico Hearing Officer concluded the special industry apportionment regulation for trucking companies did not fairly represent its business in the state.

The Indiana Department of Revenue recently addressed the taxability of various healthcare-related information management services.

The Massachusetts Appellate Tax Board recently addressed how receipts derived from federal patent infringement litigation should be sourced.

The Florida Department of Revenue has issued a bulletin reminding taxpayers that effective January 1, 2020, the sales tax rate imposed on renting, leasing, letting, or granting a license to use real property is decreased from 5.7 percent to 5.5 percent.

In a pair of letter rulings, the Illinois Department of Revenue recently addressed how receipts from advisory services performed for investment funds should be sourced.

The Maryland Tax Court recently upheld the denial of a refund claim for county transfer taxes, state recordation taxes, and state transfer taxes paid by a SMLLC that purchased real estate in Maryland.

The Wisconsin Court of Appeals recently affirmed a circuit court decision holding that, for the 2006-2009 tax years at issue, receipts from licensing the right to install and replicate proprietary software were not attributed to Wisconsin.

The Wyoming Supreme Court recently held that a taxpayer's purchase of certain assets of a business was subject to sales and use tax.

The Ohio Board of Tax Appeals held that an assessment of municipal income tax by the Regional Income Tax Agency (RITA) was time-barred.

The Massachusetts Department of Revenue promulgated a revised regulation addressing the circumstances under which corporations will be subject to Massachusetts corporate excise tax.