Wayfair & Income Tax Nexus; Market-Based Sourcing, & Local Taxes

Update: 2019-10-23

Description

The SALT Show Episode 81

(Update for Week of October 20, 2019)

On this week’s episode:

• Missouri’s 10-Year Refund Period

• New Hampshire adopts market-based sourcing

• Pennsylvania adopts an income tax nexus threshold

• Wisconsin provides a brightline test for nexus based on employee presence

• Labell v. City of Chicago – Chicago streaming tax upheld

Links to share the podcast with colleagues:

bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify

Comments

In Channel

Tax-related Developments in the California False Claims Act

2020-09-1022:10

Property Tax and the Dark Store Theory

2020-07-2319:45

Coronavirus: Disaster Declaration, Remote Working Nexus, and Conformity with Federal Relief

2020-04-2117:28

State Tax Legislative Update

2020-02-2810:40

Keeping Communications with Tax Accountants and Consultants Confidential

2020-02-1419:10

ALJ Roundup: Hedging Transactions & Unitary Income (Texas) & Alt Apportionment & Royalty Exclusion (New York)

2019-12-2008:54

All the Income Tax Stuff You Missed Over Thanksgiving

2019-12-1209:14

MTC Whitepaper: Wayfair Implementation/Marketplace Facilitators

2019-12-0509:40

Update on States' Suit Against Feds over $10K SALT Deduction Cap

2019-11-2706:24

Unconstitutional Wayfair/Marketplace Rules; Banks Take on the Washington B&O Tax Surcharge; California & Disregarded Partnerships

2019-11-2209:27

State Tax Lawyers are International Tax Lawyers

2019-11-1406:54

Tidbits on Alternative Apportionment (FTB Regs, Staples); Look-Through Sourcing Shot Down (Microsoft); Ride Sharing Takes on Local Taxes

2019-11-0509:13

COST Annual Meeting; Combination & Industry Apportionment; PL 86-272 Update

2019-10-3007:24

Wayfair & Income Tax Nexus; Market-Based Sourcing, & Local Taxes

2019-10-2308:48

Arguing Constitutional Issues at Administrative Courts, Louisiana GILTI Guidance, & Florida Joining the Wayfair Club

2019-10-1606:41

A Taxing Day at the Texas Supreme Court: Sunstate, AMC, and Gulf Copper; California OTA Shuts Down FTB’s Treatment of Out-of-State LLC Members (Jali)

2019-10-1112:41

Death of External Consistency? (Steiner), California Sourcing of Asset Management Services, Showdown on California Local Taxes, Kansas Remote Seller Policy Struck Down

2019-10-0208:34

Dividends Received Deduction Litigation, Digital Goods, California False Claims Act, and Illinois Mobile Workforce Safe Harbor

2019-09-2607:37

Linchpins and Business v. Nonbusiness Income

2019-09-1709:23

We Don’t Need No Stinkin’ Legislation to Tax Marketplace Facilitators: Amazon and Walmart Case Updates

2019-09-1107:09