TWIST - September 24, 2018

All of this week’s TWIST episodes

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  Insight

  India: New Compliance Obligation for Online Platforms Implemented Effective 10/1/18

  The Indian government announced that effective 10/1/2018, it will implement a Tax Collection at the Source mechanism for purposes of the country’s goods and services tax.

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  Insight

  MN: Tax Court Holds Taxpayer Not Eligible for Capital Equipment, Production Sales Tax Exemptions

  The Minnesota Tax Court addressed whether a taxpayer’s purchase of certain machinery and equipment was exempt “capital equipment” and whether electricity used to power the equipment was exempt.

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  Insight

  TX: Presence of Clothing in State for Try-On Period Creates Substantial Nexus

  In a recent private letter ruling, the Texas Comptroller addressed whether an online clothing retailer had nexus with Texas for the audit period at issue.