The Texas Comptroller recently determined that a taxpayer did not have franchise tax nexus with Texas because it lacked a physical presence in the state.

The Utah Supreme Court recently affirmed a district court decision holding that Utah's discretionary authority statute.

The Missouri Department of Revenue recently ruled that an online marketplace used by a farmer to sell beef raised on the farm did not qualify for purposes of the sales and use tax farmer's market exemption.

The Massachusetts Appellate Tax Board recently addressed whether a retailer was liable for sales taxes not collected from customers during certain periods when the Commonwealth held sales tax holidays.

["Appeals court addressed the factors of SMLLCs included in computing owners' apportionment formula when the owners of the SMLLCs declined to consent to California tax jurisdiction and the LLCs filed and paid taxes as standalone entities.", "Appeals court addressed the factors of SMLLCs included in computing owners' apportionment formula when the owners of the SMLLCs declined to consent to California tax jurisdiction and the LLCs filed and paid taxes as standalone entities."]

During a brief special session, South Carolina lawmakers passed conformity legislation, House Bill 5341, which was signed into law on October 3, 2018.

During a brief special session, South Carolina lawmakers passed conformity legislation, House Bill 5341, which was signed into law on October 3, 2018.

The Massachusetts Appellate Tax Board recently addressed whether a retailer was liable for sales taxes not collected from customers during certain periods when the Commonwealth held sales tax holidays.

Appeals court addressed the factors of SMLLCs included in computing owners' apportionment formula when the owners of the SMLLCs declined to consent to California tax jurisdiction and the LLCs filed and paid taxes as standalone entities.

A CA appeals court recently held that a taxpayer's purchased goods did not qualify for an exclusion from the definition of tangible personal property subject to sales and use tax.