TWIST - October 21, 2019

This podcast for the week of October 21, 2019 covers state and local tax developments in Colorado, New Jersey, Ohio, and Texas.

All of this week’s TWIST episodes

Insight

Colorado: City of Boulder Addresses Wayfair

November 21, 2019

the City of Boulder, a home rule jurisdiction in CO, recently released guidance for marketplace facilitators and marketplace sellers.
Insight

New Jersey: Guidance Issued on the Unitary Business Principle

October 21, 2019

NJ Division of Taxation issued a new Technical Bulletin (TB-93) addressing the unitary business principle to guide taxpayers in determining the entities to be included in the combined reports that will be filed for privilege periods ending on and after July 31, 2019.
Insight

Ohio: Taxpayer Allowed Retroactive Consolidated CAT Election

October 21, 2019

The OH Board of Tax Appeals (BTA) recently ruled that the denial of a taxpayer’s request for retroactive application of a consolidated Commercial Activity Tax (CAT) filing election was unreasonable.
Insight

Texas: Franchise Tax Assessment Upheld Against Company with One Texas Employee

October 29, 2020

A TX ALJ recently addressed whether a taxpayer, a Colorado-based service provider, had nexus in Texas for franchise tax purposes as a result of having a single employee working in the state.

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TWIST - October 21, 2019

This podcast for the week of October 21, 2019 covers state and local tax developments in Colorado, New Jersey, Ohio, and Texas.

All of this week’s TWIST episodes

Colorado: City of Boulder Addresses Wayfair

New Jersey: Guidance Issued on the Unitary Business Principle

Ohio: Taxpayer Allowed Retroactive Consolidated CAT Election

Texas: Franchise Tax Assessment Upheld Against Company with One Texas Employee