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Insight

CA: Factors of SMLLCs Included in Computing Owners' Apportionment

Appeals court addressed the factors of SMLLCs included in computing owners’ apportionment formula when the owners of the SMLLCs declined to consent to California tax jurisdiction and the LLCs filed and paid taxes as standalone entities.

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MA: Sales Tax Holiday Headache Resolved Favorably for Retailer

The Massachusetts Appellate Tax Board recently addressed whether a retailer was liable for sales taxes not collected from customers during certain periods when the Commonwealth held sales tax holidays.

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Insight

SC: Conformity Legislation Enacted During Special Session

During a brief special session, South Carolina lawmakers passed conformity legislation, House Bill 5341, which was signed into law on October 3, 2018.

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Multistate: More Responses to South Dakota v. Wayfair

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

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The following information is not intended to be “written advice concerning one or more Federal tax matters” subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230.

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