NC trial court recently addressed whether a taxpayer was required to reduce its Net Economic Losses (NELs) to account for non-taxable dividends.

In a recent Technical Assistance Advisement, the FL Dept of Revenue addressed how a service provider should source its receipts to FL.

The Fourth Circuit Court of Appeals recently held that a utility charge imposed by the City of Roanoke was a fee, not a tax.

Virginia Supreme Court rejected taxpayer's argument that the application of the Commonwealth's income-producing activity test to source its service receipts was unconstitutional.

The Florida Department of Revenue issued a report addressing the Tax Cuts and Jobs Act and how the changes in the Act affect Florida corporate taxpayers.

An Ohio district court of appeals recently affirmed Board of Tax Appeals decision holding that a taxpayer's receipts should be sitused to Ohio when goods were picked up in Georgia and subsequently transported to Ohio.

In a recently issued order, the Director of the Iowa Department of Revenue addressed how to determine where the benefit of a service is received.

The Mississippi DOR recently issued a notice providing guidance on Mississippi's treatment of certain provisions of the Tax Cuts and Jobs Act.

On January 28, 2019, the DOR issued revised notice on Mississippi’s treatment of certain provisions of the Tax Cuts and Jobs Act.

The NJ Tax Court recently addressed whether a corporate business taxpayer filing a separate NJ return was required to add back amounts paid to its parent corporation under a tax-sharing agreement.