Providing SaaS and a free mobile app are not subject to Indiana sales tax
When businesses provide customers with remotely accessed software (i.e., SaaS) as well as downloadable mobile applications, the sales tax consequences can be complicated and dependent on exactly how the transactions are structured.
Protection from state income tax nexus under P.L. 86-272 just got more difficult
The Multistate Tax Commission adopted revisions to its interpretive guidance under P.L. 86-272, which now treats certain activities conducted over the internet as creating state income tax nexus. This is likely to require internet sellers to file and pay state income tax in more states.
Hawaii tax ruling signals tax liabilities for remote workers and their employers
Attention: Not all states have provided state tax relief to businesses and individuals that are located or working in a state temporarily due to COVID-19 — and even in those that have, relief may have ended as state executive health and safety orders expire.
Form over substance prevails in a Pennsylvania real estate transfer tax case
Taxing authorities look to the substance, instead of the form, to get the income tax consequences of a taxpayer’s transactions. For non-income taxes, form often controls, and taxpayers must structure the form of their transactions properly to yield the intended outcome.
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