TWIST - December 16, 2019

This podcast for the week of December 16, 2019 covers state and local tax developments in Nebraska, Pennsylvania, Texas, and Washington State.

All of this week’s TWIST episodes

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.

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TWIST - December 16, 2019

This podcast for the week of December 16, 2019 covers state and local tax developments in Nebraska, Pennsylvania, Texas, and Washington State.

All of this week’s TWIST episodes

Nebraska: Department of Revenue Issues Guidance on GILTI and FDII

Pennsylvania: Department Addresses Sales Tax Absorption and Direct Payment Permits

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

Washington State: Pallets Not Leased for Resale to Customers