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Insight

Florida: Department of Revenue Announces Corporate Income Tax Rate Reduction

The Florida Department of Revenue announced corporate income tax rate reduction.

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Insight

New Hampshire: Market-Based Sourcing Rules Adopted

Senate Bill 190 adopts market-based sourcing rules for purposes of the New Hampshire Business Profits Tax and Business Enterprise Tax.

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Insight

South Carolina: Marketplace Operator Responsible for Sales and Use Tax Collection

ALJ for the South Carolina Administrative Law Court ruled online marketplace operator responsible for sales and use tax collection.

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Insight

Texas: Amended Rule Addresses When Taxable Entities Produce Goods for Sale

Amended Texas rule addresses when taxable entities produce goods for sale.

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The following information is not intended to be “written advice concerning one or more Federal tax matters” subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230.

The information contained herein is of a general nature and based on authorities that are subject to change. Applicability of the information to specific situations should be determined through consultation with your tax adviser.