TWIST - October 29, 2018

All of this week’s TWIST episodes

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  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.