Washington Addresses Nexus and Sourcing of Service Revenue in Two Recent Determinations

Centralia Washington

By: Aspen Fairchild, SALT Senior Associate At a glance Schedule a free consultation today to learn more! The full story: The Washington Department of Revenue (Department) addressed the issue of service revenue apportionment for Business and Occupation (B&O) tax purposes in two recent determinations. Like some other states’ business taxes, Washington’s B&O tax has an…

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Wisconsin Requires Nonresident Withholding in Year of Income Despite Prior Year Losses

Wisconsin City Skyline

By: Jeff Glickman, SALT Partner At a glance Schedule a free consultation today to learn more! The full story: When conducting due diligence on a target, the second most common issue that we address for non-compliance exposure (after sales tax) is nonresident pass-through withholding tax. States generally require pass-through entities to pay withholding tax on…

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Pennsylvania Rules that Presence of Amazon FBA Seller’s Inventory Does Not Create Nexus

Pennsylvania Waterway in Autumn

By: Aspen Fairchild, SALT Senior Associate At a glance Schedule a free consultation today to learn more! The full story: The Commonwealth Court of Pennsylvania recently ruled in favor of a taxpayer, determining that the Fulfillment by Amazon (FBA) seller’s sole contact with Pennsylvania consisting of the presence of marketplace inventory is not sufficient to…

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Texas Rules that Net Proceeds from Inventory Hedging Transactions are Included in Apportionment

Dallas TX skyline night time

By: Aspen Fairchild, SALT Senior Associate At a glance The main takeaway: In Texas, taxpayers are required to include the net proceeds from their inventory hedging transactions in the denominator of their gross receipts factor, since inventory hedging is not treated the same as physical inventory. Assess the impact: It’s important to apply the appropriate…

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