TWIST - October 8, 2018

All of this week’s TWIST episodes

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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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  Insight

  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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  Insight

  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.