TWIST - September 10, 2018

All of this week’s TWIST episodes

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  Insight

  ME: Conformity Legislation Passes During Special Session

  The legislature passed a bill that updates Maine’s conformity to the Internal Revenue Code and also addresses federal tax reform for both individuals and corporations.

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  Insight

  NJ: Tax Court Rules in Favor of Division in Sales Tax Sourcing Dispute

  A recent, unpublished New Jersey Tax Court opinion illustrates the importance of keeping good records.

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  Insight

  OR: Nonresident Pass-Through Entity Owner’s Source Income Not Determined

  Recently, the Oregon Tax Court addressed how a nonresident individual’s Oregon source income derived from investments in several pass-through entities should be determined.

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  Insight

  Multistate: More State Responses to Wayfair Decision

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