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See how the Wayfair ruling likely shifted the main taxpayer defense against state sales/use and income taxes from the commerce clause to the due process clause.
Enacted on April 14, 2022, Kentucky House Bill 8 makes several changes to the Kentucky tax code. Read on to learn more about the new law.
See how the application of “place of performance” or “cost of performance” rules to various types of services was addressed in Texas and…
New York has a nuance related to the sales factor sourcing of service income and sales of tangible personal property for entities taxed for…
The Texas Supreme Court has rejected the Comptroller’s contention that Sirius’s fees from Texas users are receipts from “a service…
The California FTB has issued Legal Ruling 2022-01 regarding how to source sales of services in California, specifically in business-to…
The Ohio Supreme Court will not review a decision upholding a statutory provision giving municipalities the power to tax remote at-home…
