Posts by Aspen Fairchild
California Issues New Ruling on Sourcing Service Revenue, Revokes Prior Guidance
By: Aspen Fairchild, SALT Senior Associate At a glance: Key takeaway: In March, the California Franchise Tax Board issued a legal ruling that revises its interpretation for sourcing service revenue for California apportionment and revokes prior guidance. Impact on your business: The ruling impacts prior apportionment positions as well as nexus, since California imposes an…
Read MoreNew Indiana Ruling Puts a Spotlight on the Sourcing of Product Sales vs. Services
By: Aspen Fairchild, SALT Associate At a glance: The main takeaway: We revisit a recently reversed Indiana case that highlights the importance of product sales versus services for state income tax purposes. Impact on your business: The ruling underscores the complexities surrounding the application of correct apportionment sourcing rules for taxpayers that provide services closely…
Read MoreNew York: Charges Incurred Through Tableside Tablet Content Are Now Taxable
By: Aspen Fairchild, SALT Associate At a glance: The main takeaway: Tableside mobile tablets have become a mainstay at many restaurants across the U.S., but there is confusion around how charges for using them should be taxed. Impact on your business: This ruling is just an example of a broader reminder that businesses need to…
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