TWIST - October 8, 2018

This podcast for the week of October 8, 2018 covers state and local tax developments in CA, MA, SC, and a Multistate update on the Wayfair decision.

All of this week’s TWIST episodes

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.
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.
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.
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.

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TWIST - October 8, 2018

This podcast for the week of October 8, 2018 covers state and local tax developments in CA, MA, SC, and a Multistate update on the Wayfair decision.

All of this week’s TWIST episodes

CA: Factors of SMLLCs Included in Computing Owners' Apportionment

MA: Sales Tax Holiday Headache Resolved Favorably for Retailer

SC: Conformity Legislation Enacted During Special Session

Multistate: More Responses to South Dakota v. Wayfair