Sales Tax on Online Classes: A Troubling Trend or Merely a By-Product of the eCommerce Age
As states continue to broaden the scope of their sales tax base to include a number of electronically delivered or accessed products and services, one unintentional by-product is the taxation of online educational courses.
New Mexico Resident Denied Credit for Tax Paid to California on Rental Income
A recent New Mexico administrative decision illustrates that just because a resident pays income tax to another state, it does not automatically entitle the resident to a tax credit in his home state.
North Carolina Issues Guidance on the Sourcing of Contract Manufacturing Service Fees from Affiliate
North Carolina required a contract manufacturer to source its service revenue from a related entity in the same way as the related entity sourced its revenue from the sale of those manufactured goods.
Tennessee Rules that the Manufacturing Sales Tax Exemption Does Not Require Production of a New Product
A recent Tennessee Court of Appeals ruling explained that a business may be entitled to claim a sales tax exemption for manufacturing machinery and equipment even if the business does not produce a new or substantially different product.
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