TWIST - November 5, 2018

This podcast for the week of November 5, 2018 covers state and local tax developments in Ohio, South Carolina, Washington, and a Multistate update on the Wayfair decision.

All of this week’s TWIST episodes

Insight

OH: Exemption from Unclaimed Property Extended to Rewards Cards and Additional Gift Cards

On October 23, 2018, Ohio Governor John Kasich signed House Bill 353 into law.
Insight

SC: Administrative Law Court Holds Banks Cannot Deduct NOL Carryforwards

Recently, the SC ALC addressed an issue of first impression in the state—whether a bank could deduct NOLs in computing SC bank tax.
Insight

WA: Video Game Hardware and Software not Like-Kind Property

The Washington Court of Appeals recently addressed the scope of the so-called trade-in exclusion.
Insight

Multistate: More State Wayfair-Related Developments

Effective November 1, 2018, NJ, NC, SC, and SD joined the list of states requiring remote sellers meeting specified economic nexus thresholds to collect and remit applicable sales and use tax.

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TWIST - November 5, 2018

This podcast for the week of November 5, 2018 covers state and local tax developments in Ohio, South Carolina, Washington, and a Multistate update on the Wayfair decision.

All of this week’s TWIST episodes

OH: Exemption from Unclaimed Property Extended to Rewards Cards and Additional Gift Cards

SC: Administrative Law Court Holds Banks Cannot Deduct NOL Carryforwards

WA: Video Game Hardware and Software not Like-Kind Property

Multistate: More State Wayfair-Related Developments