The New Jersey Tax Court recently addressed whether the adoption of New Jersey?s related party expense disallowance statute in 2002 exempted the recipient of royalty income from filing a Corporation Business Tax return.
On August 10, 2015, the Vermont Department of Taxes released a statement clarifying the timeline under which it will implement the state?s click-through nexus law if it is determined to become effective.
In the latest decision addressing the availability of the Multistate Tax Compact?s three-factor apportionment election, a Texas appeals court ruled that the election was not allowed in computing Texas franchise tax liability.
In a recent General Information Letter, the Illinois Department of Revenue addressed whether an annual membership fee paid by certain of an online retailer?s customers was subject to Illinois Retailer?s Occupation Tax and Use Tax or Service Occupation Tax and Service Use Tax.
Recently, the Alabama Commissioner of Revenue withdrew a proposed amendment to Alabama Rule 801-6-5-.09, which would have subjected ?digital transmissions? to the state?s rental tax beginning in October.