Posts by Betsy Tuck
Washington Court Holds that Fees for Access to Online Research Library are Taxable as a Digital Automated Service
As businesses provide more products/services using technology, determining the proper sales/use tax treatment is more difficult given varying state classifications as to what is and is not taxable. By Betsy Tuck, SALT Manager As technology takes over both the retail product and service economies, states and taxpayers must figure out how to characterize these new technologies…
Read MoreCalifornia Issues Ruling on Sourcing of Income Paid to Independent Directors
Individuals who serve as independent members of a corporation’s board of directors may find that that their board compensation is not necessarily reported to the state where the board meetings are held. By Betsy Tuck, SALT Manager Do you receive compensation for serving as an independent board director of a corporation? If so, you probably…
Read MoreCalifornia Rules That Minority LLC Owner is Not Required to Pay the Annual LLC Tax
Taxpayers have a potential California refund opportunity for the annual $800 LLC as the Office of Tax Appeals struck down the state’s argument that prior case law established a bright line 0.2 percent ownership test for “doing business”. By Betsy Tuck, SALT Manager Does your business own a minority interest in a limited liability company…
Read MoreTennessee Provides Sales and Use Tax Guidance on Internet Database Services
Tennessee issued a private letter ruling concluding that the taxpayer’s web-based database access service was not taxable as either a telecommunications services or remote access software, and that certain add-on services were not taxable as they were incidental to the main service. By Betsy Tuck, SALT Manager As the service economy becomes more and more…
Read MoreHawaii Enacts Economic Nexus Threshold for Income Tax and Other Significant Tax Legislation
Hawaii became the first state to enact a Wayfair economic nexus provision for income tax purposes, and this may be the beginning of a trend for more states to do the same. By Betsy Tuck, SALT Manager The 2019 Hawaii Legislative session has closed and there are several new tax laws that taxpayers should be…
Read MoreStates Continue to React to the Tax Cuts and Jobs Act’s New GILTI Provisions
States continue to enact legislation on the treatment of GILTI over a year and a half after such provisions were enacted into the Internal Revenue Code. New York’s legislation results in different tax treatment for GILTI in 2019 than for 2018, and Florida’s legislation adds an additional notification requirement for 2018 and 2019. By Betsy…
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