Insight New Hampshire: Budget Agreements Addresses Conformity, BPT/BET Rates, and GILTI After months of negotiations, NH lawmakers and Governor Sununu finally reached an agreement on the state’s budget.
Insight Rhode Island: Taxable Sales Occurred Between Related Entitles In a recent Administrative Hearing Decision, the RI Department of Revenue addressed whether a taxpayer was required to collect and remit sales tax on transactions with an affiliate.
Insight Utah: Sales Made Via a Referral Model are Not Marketplace Sales In Private Letter Ruling 19-004, the UT Tax Commission concluded that a taxpayer was not a “marketplace facilitator” for sales occurring through its referral business.