TWIST - August 5, 2019

All of this week’s TWIST episodes

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  Insight

  Arkansas: Yard-Sale Host is not a Marketplace Facilitator

  The Arkansas Department of Revenue recently addressed whether a business that offered free spaces in its parking lot for yard sales was subject to Arkansas’ newly enacted remote seller and marketplace facilitator laws.

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  Insight

  Massachusetts: Remote Seller and Marketplace Facilitator Legislation Enacted

  On July 31, 2019, Massachusetts Governor Charles D. Baker signed HB 4000, the state’s budget bill.

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  Insight

  Pennsylvania: Philadelphia Department of Revenue addresses IRC 163(j) limitation

  The Philadelphia Department of Revenue recently issued an advisory notice addressing the calculation of the IRC 163(j) interest expense limitation for purposes of the Philadelphia Business Income and Receipts Tax (BIRT).

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  Insight

  Kansas: Remote Sellers Required to Collect Beginning October 1, 2019

  The Kansas Department of Revenue recently issued Notice 19-04, which addresses the state’s sales tax collection requirements for remote sellers and marketplace facilitators.