TWIST - February 11, 2019

All of this week’s TWIST episodes

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  Insight

  IA: Benefit of Transportation Brokerage Service is received at Delivery Location of Goods

  In a recently issued order, the Director of the Iowa Department of Revenue addressed how to determine where the benefit of a service is received.

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  Insight

  MS: Department Revises Guidance on GILTI

  On January 28, 2019, the DOR issued revised notice on Mississippi’s treatment of certain provisions of the Tax Cuts and Jobs Act.

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  Insight

  NJ: Computation of Tax Add Back in Determining a Sub's Separate CBT Liability when Taxes Paid by Parent

  The NJ Tax Court recently addressed whether a corporate business taxpayer filing a separate NJ return was required to add back amounts paid to its parent corporation under a tax-sharing agreement.

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  Insight

  WA: Company Providing Meals to Schools Subject to Service B&O Rate

  A Washington State appellate court addressed whether a taxpayer qualified as a wholesaler subject to the wholesaling B&O rate or a food service management operator subject to B&O tax.