TWIST - March 4, 2019

All of this week’s TWIST episodes

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  Insight

  AZ: Rental Car Surcharge Permissible Under Federal and State Constitutions

  The Arizona Supreme Court recently addressed the constitutionality of a rental car surcharge imposed by Maricopa County.

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  Insight

  CA: FTB Will Apply IRC section 367 Regulations to Insurance Companies

  The California Franchise Tax Board recently issued a notice clarifying that the IRC section 367 regulations will be applied in cases involving the transfer of appreciated property to an insurer.

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  Insight

  KS: Internet Tax Freedom Act Does Not Bar Taxation of Equipment

  The Kansas Board of Tax Appeals recently addressed whether the Internet Tax Freedom Act barred the Kansas Department of Revenue from assessing sales and use tax on an Internet service provider’s purchases of equipment.

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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.