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.
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.
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.
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.