This podcast for the week of August 12, 2019 covers state and local tax developments in California, Illinois, Indiana, Tennessee, and Texas.
The California Office of Tax Appeals (OTA) recently sustained a personal income tax assessment on a nonresident individual who had performed screenplay writing services for two California LLCs.
The Illinois Department of Revenue has announced that an upcoming tax amnesty program will be held from October 1, 2019 through November 15, 2019.
The Indiana Department of Revenue recently determined that a financial institution had to include lawsuit settlement proceeds in both the numerator and denominator of its sales factor.
The Tennessee Department of Revenue recently issued guidance on computing the section 163(j) limitation for Tennessee corporate excise tax purposes.
The Texas Comptroller recently issued draft proposed amendments to TAC § 3.586, which addresses franchise tax nexus.
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