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.
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.
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.
The Utah Supreme Court recently affirmed a district court decision holding that Utah’s discretionary authority statute.
States continue to issue guidance or statements since the recent U.S. Supreme Court decision in South Dakota v. Wayfair.
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