TWIST - October 15, 2018

This podcast for the week of October 15, 2018 covers state and local tax developments in Missouri, Texas, Utah, and a Multistate update on the Wayfair decision.

All of this week’s TWIST episodes

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.

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U.S. Tax Reform

Opportunity Zones

KPMG Spark

Tax Reimagined

TWIST - October 15, 2018

All of this week’s TWIST episodes

U.S. Tax Reform

Opportunity Zones

KPMG Spark

Tax Reimagined

The CARES Act and Stimulus Relief: The Impact on Pass-Through Entities

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2019 Global Financial Reporting and Valuation Conference

TWIST - October 15, 2018

All of this week’s TWIST episodes