Washington Court Rules Taxpayer has Physical Presence Despite No Offices or Employees
Even though most of the focus over the last several years has been on economic nexus, companies still need to consider their physical presence, which can be created through the activities of independent contractors.
Offline-Download Feature in a Streaming Service Bundle Made Entire Charge Taxable in Utah
When a business offers more than one product or service as part of a package or membership for one non-itemized price, the entire charge may be taxable if just one component is taxable.
Michigan Tax Tribunal Rules that Subsidiary is Excluded from Unitary Business Group
A recent Michigan Tax Tribunal decision highlights the type of subjective, facts and circumstances analysis that is used to determine whether two corporations are engaged in a unitary business.
Ohio Denies Commercial Activity Tax Exclusion for Reimbursed Expenses
Do your contracts with customers provide that they will reimburse you for the cost of products or services procured on their behalf? If so, those amounts may be subject to gross receipts taxes depending on how your contracts are structured.
Maine Determines that Taxpayer Must Source Service Revenue to Location of its Customer’s Customer
In states that use market-based rules to source service revenue for state income tax purposes, is the market based on the location of your customer or the location of your customer’s customer?
Tennessee Rules that Horse-Drawn Carriage Rides are Taxable as Amusements
A recent Tennessee Court of Appeals opinion concluded that taxpayer’s charges for horse-drawn carriage rides constituted a taxable admission to a “place of amusement” and not a non-taxable transportation service.
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