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State & Local Tax news

August 2017

Welcome to the August 2017 issue of the Aprio State & Local Tax (SALT) Newsletter.

With dozens of different taxes imposed by the 50 states (and thousands of local jurisdictions), we recognize how challenging it is to keep up with current issues and developments. This newsletter is designed to provide insights on developments in state and local taxes including new legislation, regulations, rulings and cases addressing issues such as corporate and personal income taxes, sales and use taxes, nexus, franchise/net worth taxes, etc.

This issue of the newsletter includes articles addressing (i) a Georgia ruling that purchasing income tax credits after the filing due date does not eliminate penalties, (ii) California guidance for applying market-based sourcing rules for service revenues, (iii) a Missouri letter ruling that a non-profit's corporate bake sales are subject to sales tax, (iv) an Indiana determination that online tuition from an Indiana resident is Indiana source revenue under a cost-of-performance approach where the online courses are prepared and developed in Illinois and (v) a South Carolina Administrative Law Court decision that a book retailer's membership program fee is subject to sales tax.

In case you missed prior issues of this newsletter, please click here

If you have any comments, questions or suggestions regarding current or future topics, or if you would like to learn more about Aprio's SALT Practice, please email us at Thank you.

Jeff Glickman
Jeff Glickman, J.D., LL.M.
Partner-in-Charge, State & Local Tax Practice