The Ohio Supreme Court, overturning a Board of Tax Appeals decision, recently held that promotional items purchased for distribution at specific baseball games were exempt from use tax as sales-for-resale.

In a recent revenue ruling, the Department of Revenue addressed whether an S-Corporation would have Indiana nexus if it developed a custom software application for an Indiana-based contract manufacturer.

Recently, San Francisco voters approved Proposition D, which establishes a marijuana business tax on receipts from sales of cannabis products and generally adopts economic nexus provisions for purposes of...

The California Franchise Tax Board recently issued a Chief Counsel Ruling addressing whether a taxpayer was a financial corporation for California income tax purposes.

The California Franchise Tax Board recently issued a Chief Counsel Ruling addressing whether a taxpayer was a financial corporation for California income tax purposes.

Recently, an Arkansas ALJ addressed whether a taxpayer was entitled to a refund of sales taxes paid on sediment removal services.

The MA Appellate Tax Board recently ruled that a taxpayer’s software products were taxable sales of prewritten computer software transferred electronically.

SC appeals court affirmed a decision holding that a Colorado-headquartered satellite television service provider’s receipts from providing television programming to SC subscribers were included in the SC sales ..

SC appeals court affirmed a decision holding that a Colorado-headquartered satellite television service provider’s receipts from providing television programming to SC subscribers were included in the SC sales ..

The MA Appellate Tax Board recently ruled that a taxpayer’s software products were taxable sales of prewritten computer software transferred electronically.