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Episodes

Australia: Foreign Online Vendors Will Likely Be Required to Collect Goods and Services Tax

8/31/2015
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On August 21, 2015, the Treasurer of Australia announced that beginning July 1, 2017, Australia will likely require most foreign vendors to collect the goods and services tax on all goods and services sold online to Australian customers.

Duration: 00:02:46


District of Columbia: Recently Signed Budget Support Act Adopts List of Tax Haven Jurisdictions

8/31/2015
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The District of Columbia Fiscal Year 2016 Budget Support Act of 2015 was signed by the Mayor Bowser on August 11, 2015.

Duration: 00:01:43


New Jersey: Intangible Holding Company Not Immune From Filing Corporation Business Tax Return When Affiliate Adds Back Royalties

8/31/2015
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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.

Duration: 00:04:10


Puerto Rico: Tax Commission Recommends Pursuing Implementation of VAT

8/31/2015
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On August 12, 2015, the Commission to Consider Alternatives to Transform Consumption Taxes created by Act No. 72 published its report on whether excise taxes should be imposed instead of a value added tax.

Duration: 00:01:55


Illinois: Department Discusses Taxability of Delivery and Shipping Charges for Online Sales

8/24/2015
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A pair of private letter rulings recently issued by the Illinois Department of Revenue address the taxability of transportation and delivery charges associated with online sales.

Duration: 00:01:56


Washington: No Waiver of Penalty for Improper Use of Reseller Permit

8/24/2015
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The Washington State Department of Revenue, Tax Appeals Division, recently addressed whether it could waive penalties for improper use of a resale permit because a taxpayer acted in good faith.

Duration: 00:02:24


Arizona: Website Design and Hosting Services Subject to Transaction Privilege Tax

8/24/2015
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The Arizona Department of Revenue recently concluded that a company offering certain website design and hosting services was subject to Arizona Transaction Privilege Tax.

Duration: 00:03:29


Alabama: Factor Presence Nexus Bill Passed During Special Session

8/24/2015
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House Bill 49, which was signed by Alabama?s Governor on August 11, 2015, adopts factor-presence nexus rules for business activity taxes for nonresident individuals and business entities.

Duration: 00:02:40


Vermont: Department Clarifies Effective Date for Click-Through Nexus Law

8/17/2015
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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.

Duration: 00:01:32


South Dakota: Use Tax Not Owed on Gas Burned During Transport Process

8/17/2015
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The South Dakota Supreme Court recently addressed whether a pipeline company that transported natural gas for others was liable for use tax on the value of the gas that was burned during the transportation process.

Duration: 00:02:58


Chicago, Illinois: Effective Date of Nonpossessory Computer Lease Ruling Ex

8/17/2015
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In June 2015, the city of Chicago adopted the Personal Property Lease Transaction Tax Ruling No. 12, providing its position on the taxation of certain electronic services.

Duration: 00:01:44


Colorado: Purchaser of Charged-Off Accounts Receivables Must Use Rules for

8/17/2015
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The Colorado Department of Revenue recently ruled that a purchaser of defaulted accounts receivables must apportion its income under the rules for sourcing service income.

Duration: 00:03:24


South Dakota: Supreme Court Rules No Exceptions to Three Year Statute of Li

8/10/2015
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The Supreme Court of South Dakota recently upheld the denial of a taxpayer?s bank franchise tax refund claim because the claim was time-barred by the statute of limitations.

Duration: 00:04:20


Oregon: Minimum Tax Cannot Be Satisfied by Use of Tax Credits

8/10/2015
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Oregon House Bill 2171, which was signed into law on July 20, 2015, makes certain changes to Oregon?s tax credit statutes.

Duration: 00:01:29


Illinois: Retailer?s Occupation Tax Law Amended to Allow Certain Bad Debt D

8/10/2015
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On July 31 2015, the Governor of Illinois signed into law a measure that allows retailers to deduct certain bad debts from the amount of Retailer?s Occupation Tax required to be remitted to the Department of Revenue.

Duration: 00:01:54


Alabama: Proposed Rule Addresses When Out-of-State Sellers are Required to

8/10/2015
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A recently proposed rule in Alabama addresses the sales and use tax collection requirements for out-of-state sellers making significant sales into Alabama.

Duration: 00:01:55


Texas: Franchise Tax Is Not an Income Tax; Compact Election Not Allowed

8/3/2015
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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.

Duration: 00:05:17


Nebraska: Department Issues Proposed Market-Based Sourcing Rules

8/3/2015
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Under the revised law, receipts from sales of services are generally sourced to Nebraska if the sales are derived from a buyer within the state.

Duration: 00:01:42


Delaware: Unclaimed Property Reform Signed Into Law

8/3/2015
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On July 22, 2015, Senate Bill 141, which adopts certain reforms to Delaware?s unclaimed property law, was signed into law.

Duration: 00:03:00


Illinois: Dispute Over 80/20 Company Requires Fact-Finding; Cannot be Deter

7/27/2015
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The Illinois Tax Tribunal recently denied a taxpayer?s motion for summary judgment in a dispute over whether a certain subsidiary was properly excluded from the Illinois unitary combined group.

Duration: 00:03:00

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