Oregon Rules that Taxpayer’s Activity Exceeded Protection of Public Law 86-272

Oregon Bridge

By Jess Johannesen, SALT Senior Manager At a glance The main takeaway: An Oregon Tax Court case addresses certain activities that create income tax nexus because they fall outside the scope of “sales solicitation” under Public Law 86-272. Assess the impact: Each state may interpret Public Law 86-272 differently, which illustrates the complexity for businesses…

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Pennsylvania and Washington Address Sales Tax on Non-Fungible Tokens (NFTs)

Night skyline of Pennsylvania city

By: Jess Johannesen, SALT Senior Manager Mitchell Kopelman, Partner-in-Charge, Technology & Blockchain At a glance The main takeaway: Pennsylvania and Washington are the first states to specifically issue guidance on the sales tax treatment for NFTs. Assess the impact: It’s unclear how other states will address sales tax regarding NFTs and whether Pennsylvania and Washington…

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