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State & Local Tax News, April 2022

NY city skyline

New York Expands PTE Tax Benefits

The New York legislature amended the state’s pass-through entity tax and enacted one for New York City to expand the federal income tax benefits available to its residents.

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Texas city skyline

Texas Supreme Court Rejects Sourcing Test

The Texas Supreme Court rejected the “receipt-producing, end-product act” test applied by the state to source service revenues, and certain taxpayers may be eligible for refunds.

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Small town square in NC

NC Guidance on Application of Marketplace Facilitator Rules 

North Carolina issued guidance addressing the application of its marketplace facilitator sales tax rules to a “members only” online marketplace.

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Charges for Software Subject to Sales Tax in Ohio

An Ohio case explains why a customer’s use of accounting software is considered to be a taxable automatic data processing service.

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