This podcast for the week of October 22, 2018 covers state and local tax developments in California, Massachusetts, Rhode Island, Texas, and a Multistate update on the Wayfair decision.
In an unpublished decision, the California Court of Appeal affirmed a trial court’s ruling that certain individuals did not qualify for a deferral of gain on a like-kind exchange under IRC § 1031.
A supplemental budget bill has been sent to Massachusetts Governor Baker for signature.
A Rhode Island Hearing Officer recently concluded that an online retailer did not have substantial nexus with Rhode Island.
The Texas Comptroller recently determined that a taxpayer’s charges for access to online educational courses were not subject to sales and use tax.
States continue to issue guidance or statements since the recent U.S. Supreme Court decision in South Dakota v. Wayfair.
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