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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.

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