TWIST - October 15, 2018

All of this week’s TWIST episodes

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  Insight

  MO: Farmer Selling Beef over Online Marketplace Does not qualify for Farmer’s Market Exemption

  The Missouri Department of Revenue recently ruled that an online marketplace used by a farmer to sell beef raised on the farm did not qualify for purposes of the sales and use tax farmer’s market exemption.

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  Insight

  TX: Physical Presence Rule Continues to Apply for Franchise Tax Purposes

  The Texas Comptroller recently determined that a taxpayer did not have franchise tax nexus with Texas because it lacked a physical presence in the state.

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  Insight

  UT: Federal section 482 Regulations Apply In Interpreting State Discretionary Authority Statute

  The Utah Supreme Court recently affirmed a district court decision holding that Utah’s discretionary authority statute.

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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.