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North Carolina Court Rules That State Can’t Tax Trust Based Solely on Resident Beneficiary
The North Carolina Supreme Court ruled that, pursuant to the Due Process Clause of the Constitution, the state could not…
Michigan Provides Guidance on the Unitary Business Group
Determining whether related entities constitute a unitary business group that is required to file a combined return is complicated, but…
Georgia Court of Appeals Finds in Favor of Aprio, LLP in Precedent Setting Ruling
Georgia Court of Appeals Finds in Favor of Aprio, LLP in Precedent Setting Ruling The Georgia Court of Appeals has…
Washington Explains That Enhanced Delivery Services Create Sales and Use Tax Nexus
Despite the Supreme Court’s ruling that physical presence is no longer a requirement for sales tax nexus, it can still…
Idaho Determines that Flight School’s Aircraft Lease is Subject to Sales Tax
This Idaho ruling demonstrates that wet leases and dry leases are treated differently for sales tax purposes, and that a…
Arkansas Addresses the Sales Tax Treatment of Bundled Computer Services
Bundling taxable and non-taxable goods/services can give rise to unfavorable sales tax consequences that can catch a seller by surprise…
New Jersey Denies Subsidiary’s Interest Deduction on Debt Push-Down
Many types of intercompany transactions are subject to adjustment for state income tax purposes, and taxpayers that don’t properly structure…