TWIST - November 12, 2018

All of this week’s TWIST episodes

• 

  Insight

  Arkansas: Sediment removal not incidental to nontaxable inspection services

  Recently, an Arkansas ALJ addressed whether a taxpayer was entitled to a refund of sales taxes paid on sediment removal services.

• 

  Insight

  Massachusetts: Taxpayer’s products were prewritten computer software

  The MA Appellate Tax Board recently ruled that a taxpayer’s software products were taxable sales of prewritten computer software transferred electronically.

• 

  Insight

  South Carolina: Court of Appeals affirms decision holding receipts from in-state satellite subscribers

  SC appeals court affirmed a decision holding that a Colorado-headquartered satellite television service provider’s receipts from providing television programming to SC subscribers were included in the SC sales factor numerator.

• 

  Insight

  Washington: ALJ addresses various B&O issues Associated with ATM fees

  An ALJ for the Appeals Division of the WA Department of Revenue recently addressed numerous issues associated with a B&O audit assessment issued to an out-of-state ATM card transaction processor.