TWIST - December 10, 2018

All of this week’s TWIST episodes

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  Insight

  LA: Statute Disallowing Residents a Credit for Texas Franchise Taxes Paid Violated the Commerce Clause

  Recently, the Louisiana Supreme Court held that a statute disallowing residents a credit for paid Texas franchise taxes violated the commerce clause.

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  Insight

  Multistate: Recent Unclaimed Property Activity

  There has been unclaimed property activity recently in Delaware and New York.

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  Insight

  MS: Statute of Limitations Period Was Constitutional

  The Mississippi Supreme Court recently addressed the constitutionality of Mississippi’s three-year statute of limitations.

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  Insight

  CO:Grace Period for Certain Retailers to Begin Collecting and Complying with Sourcing Changes Extended

  The Colorado Department of Revenue recently issued updated guidance extending the grace period for implementing the economic nexus and sales tax sourcing changes the Department is pursuing as a result of Wayfair.