TWIST - August 20, 2018

All of this week’s TWIST episodes

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  Insight

  CO: Department Addresses Tax Treatment of Specially Mixed Condiments

  The Colorado Department of Revenue recently addressed whether a restaurant’s purchase of pre-packaged dressing that was mixed with other food products to produce a condiment that was then sold to customers was subject to sales tax.

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  Insight

  OR: Companies Lacking Physical Presence in Oregon Subject to Corporate Income Tax

  The Oregon Supreme Court recently addressed whether a Texas-based motor vehicle financing entity was required to include the income of two affiliate banks in computing its Oregon tax.

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  Insight

  TX: Call Tracking and Monitoring Services Not Subject to Sales and Use Tax

  The Texas Comptroller recently issued a private letter ruling addressing whether a taxpayer’s call tracking and monitoring services were taxable data processing services.

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  Insight

  VT: State Issues Guidance on Treatment of GILTI, Section 199A Deduction

  The Vermont Department of Taxes recently issued guidance on certain changes to Vermont’s personal income tax laws.

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  Insight

  Multistate: States Continue to Respond to the Wayfair Decision

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