NJ Division of Taxation issued a new Technical Bulletin (TB-93) addressing the unitary business principle to guide taxpayers in determining the entities to be included in the combined reports that will be filed for privilege periods ending on and after July 31, 2019.

A TX ALJ recently addressed whether a taxpayer, a Colorado-based service provider, had nexus in Texas for franchise tax purposes as a result of having a single employee working in the state.

The OH Board of Tax Appeals (BTA) recently ruled that the denial of a taxpayer's request for retroactive application of a consolidated Commercial Activity Tax (CAT) filing election was unreasonable.

The City of Boulder, a home rule jurisdiction in CO, recently released guidance for marketplace facilitators and marketplace sellers.

A Washington State tax review officer recently determined that the Department of Revenue properly reclassified a taxpayer's income for B&O tax purposes.

The Louisiana Department of Revenue recently issued guidance addressing the state tax treatment of GILTI.

The Maryland Tax Court invalidates Comptroller regulation limiting use of pre-merger NOLs.

Kansas Attorney General invalidated notice stating that remote sellers not already registered with the state must register and begin collecting tax by October 1.

The Pennsylvania Department of Revenue adopts Income Tax Economic Nexus standard.

The Massachusetts Department of Revenue issued working draft on computing 163(j) limitation.