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This podcast for the week of October 29, 2018 covers state and local tax developments in Arkansas, Idaho, Massachusetts, and a Multistate update on the Wayfair decision.

All of this week’s TWIST episodes

Insight

AR: Contributions Made in Exchange for Tangible Personal Property are Subject to Sales and Use Tax

In a recent Revenue Legal Opinion, an Arkansas Revenue Legal Counsel addressed the sales tax issues associated with certain crowdfunding activities.

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Insight

ID: Single, Non-Customer Facing Employee Created Corporate Income Tax Nexus

The Idaho Tax Commission recently determined that a California-based company that had a single employee working from home in the state had corporate income tax nexus with Idaho.

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Insight

MA: Indiana Utility Receipts Tax Required to Be Added Back in Computing MA Corporate Excise

Recently, the Massachusetts Appellate Tax Board addressed whether the Indiana Utility Receipts Tax or URT is an income tax required to be added back in computing Massachusetts corporate excise.

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Insight

Multistate: More State Reactions to 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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The following information is not intended to be “written advice concerning one or more Federal tax matters” subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230.

The information contained herein is of a general nature and based on authorities that are subject to change. Applicability of the information to specific situations should be determined through consultation with your tax adviser.