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State & Local Tax News, October 2022

Missouri skyline

Missouri Rules that Carfax is Not Entitled to Manufacturing Exemptions

The Supreme Court of Missouri concluded that Carfax is not classified as a “manufacturer” of its vehicle history reports and is ineligible for a sales tax exemption on its equipment used to generate those reports.


Wisconsin skyline

Wisconsin Requires Nonresident Withholding in Year of Income

Several partnerships with indirect interests in Wisconsin real estate were found liable for nonresident withholding taxes for failure to file during an income-producing year, despite excess losses from prior years.


Lousiana aerial view

Louisiana Allows Software Developer to Use Manufacturer’s Apportionment Formula

A Louisiana software developer was classified as a manufacturer by the Louisiana Board of Tax Appeals and was permitted to use a special apportionment formula for tax purposes.


Pennsylvania Aerial View

Pennsylvania Rules that Presence of Amazon FBA Seller’s Inventory Does Not Create Nexus

A Pennsylvania court ruled in favor of an Amazon FBA Seller stating that the taxpayer does not have nexus if its only connection is through inventory controlled by Amazon.


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