TWIST - March 11, 2019

All of this week’s TWIST episodes

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  Insight

  MA: E-Fax Services Are Taxable Telecommunication Services

  The Massachusetts Appellate Tax Board recently addressed whether a taxpayer’s eFax service was subject to sales and use tax as a telecommunication service.

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  Insight

  MI: Resale Exemption did Not Apply to Credit Card Processor’s Equipment Purchases

  A Michigan appeals court recently addressed whether a taxpayer was entitled to a refund of use taxes paid on credit card processing terminals.

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  Insight

  NJ: Tax Court Rules in Taxpayer’s Favor in Addback Dispute

  In a decision certified for publication, the New Jersey Tax Court recently addressed whether a taxpayer was entitled to a refund of Corporation Business Tax when its subsidiary filed CBT returns and paid CBT on its royalty income.

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  Insight

  WA: Taxpayer’s Receipts Subject to Throwout

  A recent tax determination considered whether an Internet-based company that matched music teachers and students within and without Washington was required to throw out certain receipts in apportioning its income for B&O purposes.