TWIST - March 18, 2019

All of this week’s TWIST episodes

• 

  Insight

  New York: Broker-Dealer Sourcing Rules do not Extend to Non-Broker SMLLC

  Recently, a New York Administrative Law Judge addressed broker-dealer sourcing rules and if they extended to non broker-dealer SMLLCs.

• 

  Insight

  New York: Advisory Opinion Concludes that a Marketplace Provider Qualified as a Vendor

  In a recent advisory opinion, the NY Department of Taxation concluded that a marketplace provider qualified as a vendor required to collect sales tax.

• 

  Insight

  Utah: Legislation Pending Signature Would Amend Corporate Nexus Standard

  Pending legislation would amend Utah’s corporate nexus standard.

• 

  Insight

  Mobile Workforce State Income Tax Simplification Act of 2019 Introduced in the Senate

  Federal legislation – The Mobile Workforce State Income Tax Simplification Act of 2019 – was recently introduced in the Senate.

• 

  Insight

  Multistate: More State Reactions to Wayfair; Marketplace Facilitator Legislation

  Significant attention and activity has been focused on leveraging the Wayfair decision to impose sales and use tax obligations on marketplace facilitators.