TWIST - September 30, 2019

All of this week’s TWIST episodes

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  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.

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  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.

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  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.