The Texas Comptroller recently issued draft proposed amendments to TAC § 3.586, which addresses franchise tax nexus.

The Arkansas Department of Revenue recently addressed whether a business that offered free spaces in its parking lot for yard sales was subject to Arkansas' newly enacted remote seller and marketplace facilitator laws.

On July 31, 2019, Massachusetts Governor Charles D. Baker signed HB 4000, the state's budget bill.

The Philadelphia Department of Revenue recently issued an advisory notice addressing the calculation of the IRC 163(j) interest expense limitation for purposes of the Philadelphia Business Income and Receipts Tax (BIRT).

Recently enacted, Oregon Senate Bill 851 revises the state's treatment of global intangible low-taxed income (GILTI)..

Senate Bill 5590 was signed into law in Rhode Island, it adopts a ten-year statute of limitations for purposes of sales and use, corporate income, personal income, and estate taxes.

The New Jersey Division of Taxation issued another Technical Bulletin addressing the combined reporting provisions effective for privilege periods ending on and after July 31.

The Tennessee Department of Revenue has ruled that Subpart F income is treated as a dividend for franchise and excise tax purposes.

Recently KY Court of Appeals affirmed a trial court decision holding that optional liability waiver fees were not subject to sales tax.

The LA Department of Revenue recently clarified that, in its view, the new federal Base Erosion and Anti-Abuse Tax (BEAT) is not included in the calculation of the federal income tax deduction.