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.
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.
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 .
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.