In a letter ruling, the Pennsylvania Department of Revenue ruled that two taxpayers did not meet the definition of a "referrer," as specified under the recently enacted Marketplace Sales Act.

The Michigan Department of Treasury issued preliminary guidance on the Michigan Corporate Income Tax treatment of IRC section 965 income and Global Intangible Low Taxed Income or GILTI.

Several states, including Illinois, Louisiana, Hawaii, and Connecticut, are in the process of either implementing or finalizing the adoption of economic nexus standards for sales and use tax.

As part of its recently released 2018-2019 budget, the Quebec government has proposed imposing a Quebec sales tax collection requirement on remote sellers of taxable intangibles or services.

Recently, the New Jersey Superior Court, Appellate Division affirmed a tax court decision holding that a taxpayer did not qualify for the so-called unreasonable exception to the state's related party addback rules.

In a recent letter ruling, the Department of Revenue addressed whether a vehicle lessor was required to collect and remit Missouri state and local sales tax on certain voluntary packages purchased as part of a motor vehicle lease.

Under a recently-passed ordinance, effective January 1, 2019, a new "employee hours" tax is imposed on every person for the act or privilege of engaging in business activities within the City of Seattle.

As part of its recently released 2018-2019 budget, the Quebec government has proposed imposing a Quebec sales tax collection requirement on remote sellers of taxable intangibles or services.

Under a recently-passed ordinance, effective January 1, 2019, a new "employee hours" tax is imposed on every person for the act or privilege of engaging in business activities within the City of Seattle.

Recently, the New Jersey Superior Court, Appellate Division affirmed a tax court decision holding that a taxpayer did not qualify for the so-called unreasonable exception to the state's related party addback rules.