TWIST - December 16, 2019

All of this week’s TWIST episodes

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  Insight

  Nebraska: Department of Revenue Issues Guidance on GILTI and FDII

  The Nebraska Department of Revenue issued guidance addressing the state tax treatment of GILTI and FDII.

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  Insight

  Pennsylvania: Department Addresses Sales Tax Absorption and Direct Payment Permits

  The Pennsylvania Department of Revenue addressed the vendor sales tax absorption statute and the use of direct payment permits.

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  Insight

  Texas: Purchases of Coin-operated Gaming Machines Not Exempt as Sale for Resale

  A Texas appeals court addressed non-exemption on purchases of coin-operated gaming equipment .

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  Insight

  Washington State: Pallets Not Leased for Resale to Customers

  A Washington State appeals court addressed whether manufacturers owed sales tax on leases of wooden pallets.