TWIST - February 25, 2019

All of this week’s TWIST episodes

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  Insight

  FL: Sales Of Services Sourced Based on the Customer’s Location

  In a recent Technical Assistance Advisement, the FL Dept of Revenue addressed how a service provider should source its receipts to FL.

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  Insight

  NC: Net Economic Losses Must be reduced by Deductible Dividends

  NC trial court recently addressed whether a taxpayer was required to reduce its Net Economic Losses (NELs) to account for non-taxable dividends.

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  Insight

  VA: Fourth Circuit Rules that Virginia Stormwater Charge is a Fee, Not a Tax

  The Fourth Circuit Court of Appeals recently held that a utility charge imposed by the City of Roanoke was a fee, not a tax.

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  Insight

  Multi: More State Responses to Wayfair

  Eight months after the U.S. Supreme Court’s landmark decision in South Dakota v. Wayfair, states continue to enact legislation and issue guidance in response to the decision.