TWIST - August 13, 2018

All of this week’s TWIST episodes

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  Insight

  IN: Hospital Lacked Standing to File Refund Claim

  Recently, the Indiana Department of State Revenue denied a hospital’s sales and use tax refund claim. The hospital used a “third party manager” company for performing “certain administrative duties,” which appeared, in this case, to include making purchases of exempt equipment.

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  Insight

  WY: State Supreme Court Addresses What Constitutes a Sale

  Recently, the Wyoming Supreme Court ruled that actions taken at in-home wine tasting events by independent contractors of an out-of-state vineyard constituted the sale of alcohol under Wyoming law.

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  Insight

  Multistate: States Continue to Respond to Wayfair Decision

  States have continued to issue guidance or statements since the recent U.S. Supreme Court decision in South Dakota v. Wayfair.