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Washington Finds that ATM Processor’s Service Revenue Sourced to ATM Location for B&O Tax

For apportionment purposes, applying market-based souring rules to service revenues is complicated because it is based on the facts and…

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Ohio Supreme Court Rules That Resale Exemption Applies to Purchase of Promotional Items

Although promotional items purchased and given away for free are typically not eligible for a resale exemption, there may be…

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Utah Supreme Court Upholds Taxpayer’s Transfer Pricing in Related-Party Transaction

States may have the authority to adjust related-party payments, but only after determining that the transactions are not at arm’s…

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