TWIST - November 18, 2019

All of this week’s TWIST episodes

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  Insight

  Arkansas: Economic Nexus Transactions Threshold Addressed

  AR Department of Revenue recently issued a legal opinion addressing the “transactions” threshold in the state’s sales tax economic nexus law.

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  Insight

  California: Nonresident Individual Did Not Have California Source Income

  CA Office of Tax Appeals (OTA) recently dismissed an assessment of tax on income earned by an individual that was a Texas resident.

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  Insight

  Indiana: Department Addresses Taxability of Remotely Accessed Software

  IN Department of Revenue partially denied a taxpayer’s claim for refund of sales tax paid on various purchases of computer software maintained on servers outside the state.

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  Insight

  Tennessee: Department Addresses Taxability of Motor Vehicle Lease Subscriptions

  In a recent letter ruling, the TN Department of Revenue addressed the taxability of a motor vehicle subscription service.