On April 1, 2019, NY budget bills, which include numerous tax changes, were presented to Governor Cuomo for signature.

In a recent letter ruling, the Georgia Department of Revenue addressed whether a Canadian company was exempt from Georgia corporate income tax when it was exempt from federal income tax under the Canada-U.S. Treaty.

The Oregon Tax Court recently addressed whether a taxpayer was protected from Oregon taxation under Public Law 86-272.

TN Court of Appeals addressed whether the Department of Revenue properly reclassified taxpayer’s business activities for purposes of TN Business Tax.

KY addressed whether the sales and use tax economic nexus thresholds apply to the corporate income tax or limited liability entity tax.

OR Tax Court addressed whether legislation to decouple from the IRC section 199A deduction for qualified business income required a supermajority vote.

There are bills pending in a handful of states that, if enacted, would revise the state’s corporate income tax nexus standard.

State unclaimed property laws require that if a securities account has gone inactive after a prescribed period of time, then the securities must be reported and delivered to the state.

In 2017, legislation establishing the Louisiana Uniform Local Sales Tax was signed into law.

In a recent advisory opinion, the NY Department of Taxation concluded that a marketplace provider qualified as a vendor required to collect sales tax.