TWIST - April 1, 2019

All of this week’s TWIST episodes

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  Insight

  Kentucky: FAQ Addresses Corporate Tax Economic Nexus

  KY addressed whether the sales and use tax economic nexus thresholds apply to the corporate income tax or limited liability entity tax.

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  Insight

  Oregon: Supermajority Vote not Required for Bill Decoupling from IRC section 199A Deduction

  OR Tax Court addressed whether legislation to decouple from the IRC section 199A deduction for qualified business income required a supermajority vote.

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  Insight

  Tennessee: Appeals Court Rules in Taxpayer’s Favor in Business Tax Classification Dispute

  TN Court of Appeals addressed whether the Department of Revenue properly reclassified taxpayer’s business activities for purposes of TN Business Tax.

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  Insight

  Multistate: More state reactions to Wayfair

  State lawmakers continue to advance legislation addressing remote sellers and marketplace facilitators and many of these proposals are pending signature, or have recently been signed into law.