TWIST - November 11, 2019

All of this week’s TWIST episodes

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  Insight

  Indiana: Provision of Paper Medical Records was Taxable Sale of Tangible Personal Property

  The Indiana Department of Revenue recently addressed the taxability of various healthcare-related information management services.

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  Insight

  Nebraska: Temporary Penalty and Interest Waiver for Certain Remote Sellers and Marketplace Facilitators

  Nebraska announced a temporary penalty and interest waiver for certain remote sellers and multivendor marketplace platforms

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  Insight

  New Mexico: Special Industry Apportionment Regulation Does Not Fairly Represent in-State Activity

  A New Mexico Hearing Officer concluded the special industry apportionment regulation for trucking companies did not fairly represent its business in the state.

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  Insight

  Virginia: Department of Taxation Issues Guidelines on IRC section 163(j) Limitation

  Virginia conforms to the IRC section 163(j) limitations on the deductibility of business interest expense effective for tax years beginning January 1, 2018.

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  Insight

  Wisconsin: On Demand CLE Seminars Not Subject to Sales and Use Tax

  The Wisconsin Tax Appeals Commission recently held that the sale of on-demand seminars for CLE credits was a nontaxable educational service.