TWIST - September 9, 2019

All of this week’s TWIST episodes

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  Insight

  Alabama: Late Filing Penalty Relief Available to Certain Corporate Taxpayers

  Alabama Department of Revenue will provide relief from late-filing penalties for certain corporate taxpayers that have challenges meeting due date

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  Insight

  Florida: Time Extended to File New Information Reports for Already-Filed 2018 Returns

  On September 6, 2019, FL Department of Revenue signed an emergency order extending the September 3rd due date for filing new information reports until October 27, 2019.

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  Insight

  Georgia: Taxpayer Not Allowed Sales Tax Bad Debt Deduction

  In a lengthy decision, the GA Tax Tribunal addressed whether a taxpayer was entitled to a sales tax bad debt deduction.

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  Insight

  Multistate: More State Wayfair-Related Developments

  State lawmakers continue to enact legislation and issue guidance in response to the U.S. Supreme Court’s decision in South Dakota v. Wayfair. This week includes Arizona, OH, SC, AK, and IA.

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  Insight

  Utah: Foreign Corporations Excluded from Water’s-Edge Group despite Section 1504(d) Election

  UT ALJ addressed whether certain foreign corporations were required to be included in a Utah water’s-edge group.