On 16 January 2024, the US Internal Revenue Service (IRS) released Announcement 2024-4clarifying that, until regulations are published,...

Case No. 39321-6-III, Wash. Ct. App. (1/23/24). In an unpublished opinion involving the nonpayment of Washington sales taxes for the...

Two updated Ohio commercial activity tax (CAT) information releases

On 20 November 2023, the US District Court for the Southern District of California ruled that an individual who was a lawful permanent...

On 20 November 2023, the US Internal Revenue Service (IRS) published a new version of Form W-8EXP, Certificate of Foreign Government or...

The IRS announced November 21 that it will extend for one additional year the transition relief from the enforcement of the more...

Appeal No. 22-1274, Utah State Tax Comm. (9/19/23). In a ruling involving a multinational provider of licensed and original entertainment...

Fundamentals of Sales Tax for Digital Creators

Nevada Tax Notes: Issue No. 197, Nev. Dept. of Tax. (10/23). In its recent newsletter, the Nevada Department of Taxation (Department)...

Convenience of the Employer Sourcing Rule FAQs, N.J. Div. of Tax. (10/27/23). The New Jersey Division of Taxation (Division) issued some...

Wage Tax policy guidance for non-resident employees (UPDATED), City of Philadelphia, Penn. Dept. of Rev. (10/12/23). The City of...

Refundable Gross Income Tax Credit for New Jersey Residents Who Successfully Challenge Another State’s Imposition of the Convenience of...

Case No. 2021-CA-000206, Fla. Cir. Ct., Leon County (9/27/23). In a case involving electronically delivered software sold by a...

Case No. M2022-01019-COA-R3-CV, Tenn. Ct. App. (majority opinion, 9/6/23); Case No. M2022-01019-COA-R3-CV, Tenn. Ct. App. (dissenting...

Remote Sellers Info. Bull. No. 23-001: Guidance on Collection and Remittance Requirements for Louisiana Merchants making Marketplace...

Notice of Approval of Regulatory Action: Cal. Code of Regs., Title 18, section 1684.5, Cal. Off. of Admin. Law (8/28/23); Cal. Code of...

Letter Ruling No. 23-08, Tenn. Dept. of Rev. (8/24/23). In a letter ruling involving whether a wholly owned single member limited...

The Multistate Tax Commission (MTC) and Streamlined Sales Tax Governing Board (SSTGB) released a joint resolution supporting “state...

The Multistate Tax Commission (MTC) and Streamlined Sales Tax Governing Board (SSTGB) released a joint resolution supporting “state...

In a case involving a business that purchased three automobiles and substantially enhanced them before reselling them, the Ohio Board of...