Articles: 1-10 of 1084

Washington adopts workforce education investment surcharge regulation

USA - November 30 2022 On November 4, 2022, the Washington Department of Revenue adopted WAC 458-20-290, a regulation explaining the state’s workforce education investment…

Ninth Circuit Court of Appeals concludes Nevada locality has no private right of action to sue streaming video providers for franchise fees

USA - November 23 2022 The U.S. Court of Appeals for the Ninth Circuit held that the City of Reno was not entitled to file a lawsuit against streaming video providers for…

Valid check-the-box election: California resident entitled to a stepped-up basis

USA - November 18 2022 On August 31, 2022, the California Office of Tax Appeals (“OTA”), in the Matter of the Appeal of B. Housman and B. Pena, held that an Australian…

Not just Hotel California - OTA finds taxpayer’s ties give rise to California residency

USA - November 18 2022 The California Office of Tax Appeals held that a taxpayer was a California resident and domiciliary when he redeemed shares of his Tennessee-based…

Illinois Department of Revenue releases clarifying guidance on tax treatment of cryptocurrency

USA - November 16 2022 On October 31, 2022, the Illinois Department of Revenue released new guidance providing clarity on the treatment of cryptocurrency. The Department’s…

Washington apportions genealogy services to customer location

USA - November 15 2022 The Administrative Review and Hearings Division of the Washington Department of Revenue recently issued Determination No. 21-0055 in which it…

A rose by any other name - Maryland to rename appellate courts

USA - November 10 2022 On November 8, 2022, Maryland voters approved a constitutional amendment to change the names of Maryland’s appellate courts from the Court of Appeals…

Utah State Tax Commission to clarify rule on taxation of custom software

USA - November 8 2022 On October 15, 2022, the Utah State Tax Commission published a proposed amendment to its rule governing the taxation of custom software for sales and…

D.C. Attorney General alleges gig-economy company misclassifies workers as independent contractors

USA - November 1 2022 D.C. Attorney General Karl Racine announced on October 27th that his office filed suit against a delivery service company, claiming that the…

Supreme Court of Mississippi holds digital images are not subject to sales tax

USA - October 25 2022 On October 6, 2022, the Supreme Court of Mississippi held that digital images are not subject to sales tax as tangible personal property or specified…