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.
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.
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.