Federal legislation – The Mobile Workforce State Income Tax Simplification Act of 2019 – was recently introduced in the Senate.

Recently, a New York Administrative Law Judge addressed broker-dealer sourcing rules and if they extended to non broker-dealer SMLLCs.

Pending legislation would amend Utah’s corporate nexus standard.

In a decision certified for publication, the New Jersey Tax Court recently addressed whether a taxpayer was entitled to a refund of Corporation Business Tax when its subsidiary filed CBT returns and paid CBT on its royalty income.

A recent tax determination considered whether an Internet-based company that matched music teachers and students within and without Washington was required to throw out certain receipts in apportioning its income for B&O purposes.

A Michigan appeals court recently addressed whether a taxpayer was entitled to a refund of use taxes paid on credit card processing terminals.

The Massachusetts Appellate Tax Board recently addressed whether a taxpayer's eFax service was subject to sales and use tax as a telecommunication service.

The Kansas Board of Tax Appeals recently addressed whether the Internet Tax Freedom Act barred the Kansas Department of Revenue from assessing sales and use tax on an Internet service provider's purchases of equipment.

The California Franchise Tax Board recently issued a notice clarifying that the IRC section 367 regulations will be applied in cases involving the transfer of appreciated property to an insurer.

The Arizona Supreme Court recently addressed the constitutionality of a rental car surcharge imposed by Maricopa County.