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Insight

California: VAT Imposed on Services Included in Sales Factor

The California Office of Tax Appeals recently held that, for the tax year at issue, VAT imposed on the provision of services was included in the sales factor.

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Insight

Illinois: Tax Tribunal to Hear Throwout Challenge

The Illinois Independent Tax Tribunal has agreed to review two notices of deficiency issued to a global payment business as a result of the Department applying the throwout rule excluding certain of the taxpayer’s receipts from the sales factor denominator.

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Insight

Massachusetts: Life Sciences Center Tax Incentive Program

Life Sciences companies creating net new jobs in Massachusetts in 2020 may be eligible for tax incentive through the Massachusetts Life Science Center (“MLSC”) Tax Incentive Program.

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Insight

Ohio: Individual was a Responsible Party Based on Representations during Audit

A recent decision from the Ohio Board of Tax Appeals addressing whether an individual was a responsible party that could be held liable for unpaid sales tax liabilities illustrates that taxpayers need to take note of what they say during the course of an audit.

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The following information is not intended to be “written advice concerning one or more Federal tax matters” subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230.

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