Podcasts by KPMGs This Week in State Tax (TWIST)

VT: State issues guidance on reporting section 965 income from 2022-04-22T07:02:43.885185

TWIST - January 19, 2021 from 2022-04-22T07:02:42.358349

Summary of state tax developments in Alaska, Minnesota, New Jersey, and Tennessee.

TWIST - June 7, 2021 from 2022-04-22T07:02:42.292999

Summary of state tax developments in New Jersey, Maryland, Tennessee, and a multistate update.

TWIST - June 14, 2021 from 2022-04-22T07:02:42.289445

Summary of state tax developments in Nevada, Washington State, and a Multistate update.

TWIST - June 21, 2021 from 2022-04-22T07:02:42.283562

Summary of state tax developments in Illinois, Iowa, New York and Texas.

TWIST - June 28, 2021 from 2022-04-22T07:02:42.277975

Summary of state tax developments in Colorado, Connecticut, Florida, and a multistate update.

TWIST - July 19, 2021 from 2022-04-22T07:02:42.274955

Summary of state tax developments in Arizona, California, Oregon, and a multistate update.

TWIST - July 26, 2021 from 2022-04-22T07:02:42.269316

Summary of state tax developments in Indiana, Michigan, and a multistate update.

TWIST - August 02, 2021 from 2022-04-22T07:02:42.266704

Summary of state tax developments in Florida, Virginia and two multistate updates.

TWIST - August 09, 2021 from 2022-04-22T07:02:42.264095

Summary of state tax developments in Arkansas, Colorado, Connecticut, and Washington State.

TWIST - August 16, 2021 from 2022-04-22T07:02:42.261676

Summary of state tax developments in Hawaii, Oregon, Pennsylvania and a multistate update.

TWIST - August 23, 2021 from 2022-04-22T07:02:42.258951

Summary of state tax developments in Colorado, North Carolina, and Texas.

TWIST - August 30, 2021 from 2022-04-22T07:02:42.255924

Summary of state tax developments in California, Michigan, New York, and a multistate update.

TWIST - September 13, 2021 from 2022-04-22T07:02:42.245554

Summary of state tax developments in Colorado, West Virginia, and multistate updates.

TWIST - September 20, 2021 from 2022-04-22T07:02:42.243109

Summary of state tax developments in California, Florida, Nevada, and Pennsylvania.

TWIST - September 27, 2021 from 2022-04-22T07:02:42.240750

Summary of state tax developments in New Jersey, Ohio, Pennsylvania and Washington State.

TWIST - October 4, 2021 from 2022-04-22T07:02:42.238176

Summary of state tax developments in Arkansas, Massachusetts, Mississippi, and Virginia.

TWIST - October 11, 2021 from 2022-04-22T07:02:42.235507

Summary of state tax developments in California, New Jersey, and Michigan.

TWIST - October 18, 2021 from 2022-04-22T07:02:42.189642

Summary of state tax developments in Alaska, Oregon and Texas.

TWIST - October 25, 2021 from 2022-04-22T07:02:42.187246

Summary of state tax developments in Illinois and Louisiana.

TWIST - November 1, 2021 from 2022-04-22T07:02:42.183147

Summary of state tax developments in California, Iowa, Louisiana, and Texas.

TWIST - November 8, 2021 from 2022-04-22T07:02:42.180841

Summary of state tax developments in Illinois, Kansas and Massachusetts.

TWIST - November 15, 2021 from 2022-04-22T07:02:42.175820

Summary of state tax developments in Arkansas, Illinois, Massachusetts, Texas, and a Multistate update.

TWIST - November 22, 2021 from 2022-04-22T07:02:42.173384

Summary of state tax developments in Louisiana, New Mexico, and North Carolina.

TWIST - December 6, 2021 from 2022-04-22T07:02:42.170960

Summary of state tax developments in Illinois, New York, and Ohio.

TWIST - December 13, 2021 from 2022-04-22T07:02:42.168753

Summary of state tax developments in Arkansas, Massachusetts, and Washington State.

TWIST - December 20, 2021 from 2022-04-22T07:02:42.162306

Summary of state tax developments in Louisiana, Massachusetts, Washington State, and Wisconsin.

TWIST - January 10, 2022 from 2022-04-22T07:02:42.159819

Summary of state tax developments in Oregon, Pennsylvania, Tennessee and Texas.

TWIST - January 18, 2022 from 2022-04-22T07:02:42.157556

Summary of state tax developments in Florida, Massachusetts, Tennessee, and Virginia.

TWIST - January 24, 2022 from 2022-04-22T07:02:42.154699

Summary of state tax developments in Connecticut, Michigan, North Carolina, and Virginia.

TWIST - January 31, 2022 from 2022-04-22T07:02:42.151819

Summary of state tax developments in Florida and multistate updates.

TWIST - February 7, 2022 from 2022-04-22T07:02:42.148627

Summary of state tax developments in California, New York, and Wisconsin.

TWIST - February 14, 2022 from 2022-04-22T07:02:42.097296

Summary of state tax developments in California, Idaho, Massachusetts, and Virginia.

TWIST - February 21, 2022 from 2022-04-22T07:02:42.094539

Summary of state tax developments in Alabama, Pennsylvania, and Utah.

TWIST - February 28, 2022 from 2022-04-22T07:02:42.082338

Summary of state tax developments in New York, Pennsylvania, and Multistate updates.

TWIST - March 7, 2022 from 2022-04-22T07:02:42.077636

Summary of state tax developments in California, Iowa, Texas, and Washington State.

TWIST - March 14, 2022 from 2022-04-22T07:02:42.071291

Summary of state tax developments in Idaho, New Mexico, New York and Multistate updates.

TWIST - March 21, 2022 from 2022-04-22T07:02:42.068382

Summary of state tax developments in California, New York, and Ohio.

TWIST - March 28, 2022 from 2022-04-22T07:02:42.065041

Summary of state tax developments in Colorado, Iowa, Missouri, New Jersey and Tennessee.

TWIST - April 4, 2022 from 2022-04-22T07:02:42.061564

Summary of state tax developments in Arkansas, Kentucky, and Oregon.

TWIST - April 11, 2022 from 2022-04-22T07:02:42.034025

Summary of state tax developments in Maryland, Oklahoma, and Washington State.

TWIST - April 18, 2022 from 2022-04-22T07:02:41.997142

Summary of state tax developments in Kentucky, New Jersey, New York, and Texas.

VT: State issues guidance on reporting section 965 income from 2022-03-07T11:26:23.577513

TWIST - May 24, 2021 from 2021-05-24T12:00

Summary of state tax developments in Indiana, Nevada and Missouri.

TWIST - May 17, 2021 from 2021-05-17T12:00

Summary of state tax developments in Arkansas, Idaho, Maryland, and a Multistate update.

TWIST - May 10, 2021 from 2021-05-10T12:00

Summary of state tax developments in California, Maine, and a multistate update.

TWIST - May 03, 2021 from 2021-05-03T12:00

Summary of state tax developments in Arkansas, Florida, New York, and Washington State.

TWIST - April 19, 2021 from 2021-04-19T12:00

Summary of state tax developments in Florida, Maryland, Virginia, and a Multistate update.

TWIST - April 12, 2021 from 2021-04-12T12:00

Summary of state tax developments in Maryland, New York City, Ohio, and West Virginia.

TWIST - March 29, 2021 from 2021-03-29T12:00

Summary of state tax developments in Maine, New Mexico, Wyoming, and a multistate update.

TWIST - March 22, 2021 from 2021-03-22T12:00

Summary of state tax developments in Arkansas, New York, Oregon, Virginia, and a Multistate update.

TWIST - March 15, 2021 from 2021-03-15T12:00

Summary of state tax developments in Alabama, Massachusetts, Virginia, and a Multistate update.

TWIST - March 08, 2021 from 2021-03-08T12:00

Summary of state tax developments in Alabama, Connecticut, and two multistate updates.

TWIST - March 01, 2021 from 2021-03-01T12:00

Summary of state tax developments in Maine, Massachusetts, New York, Tennessee and Wisconsin.

TWIST - February 22, 2021 from 2021-02-22T12:00

Summary of state tax developments in Illinois, New York, Pennsylvania, and Utah.

TWIST - February 15, 2021 from 2021-02-15T12:00

Summary of state tax developments in Alabama, Louisiana, Maryland and New York.

TWIST - February 08, 2021 from 2021-02-08T12:00

Summary of state tax developments in California, Illinois, Oregon, and a Multistate update.

TWIST - February 01, 2021 from 2021-02-01T12:00

Summary of state tax developments in California, the City of Chicago, New Jersey, New York, and a Multistate update.

NJ: Computation of Tax Add Back in Determining a Sub's Separate CBT Liability when Taxes Paid by Parent from 2021-01-31T22:10:42.023393

The NJ Tax Court recently addressed whether a corporate business taxpayer filing a separate NJ return was required to add back amounts paid to its parent corporation under a tax-sharing agreement.

WA: Company Providing Meals to Schools Subject to Service B&O Rate from 2021-01-31T22:10:42.023393

The Mississippi DOR recently issued a notice providing guidance on Mississippi's treatment of certain provisions of the Tax Cuts and Jobs Act.

MS: Guidance issued on the Tax Cuts and Jobs Act from 2021-01-31T22:10:42.023393

The Mississippi DOR recently issued a notice providing guidance on Mississippi's treatment of certain provisions of the Tax Cuts and Jobs Act.

TX: Hotel operator owed use tax on items provided to guests from 2021-01-31T22:10:42.023393

The Texas Court of Appeals recently affirmed a trial court decision holding that a hotel's purchases of consumables did not qualify for a resale exemption from sales and use tax.

TX: Receipts from fuel delivered to foreign vessels were Texas receipts from 2021-01-31T22:10:42.023393

A Texas ALJ recently addressed whether receipts from sales of bunker fuel oil delivered to vessels as in Texas ports and waters were Texas sourced receipts.

PA (Philadelphia): BIRT economic nexus regulation filed from 2021-01-31T22:10:42.023393

In light of the Wayfair decision, the city of Philadelphia DOR has amended the regulation defining "doing business" in Philadelphia for purposes of the City’s BIRT.

Iowa: Department addresses post-Wayfair sales tax nexus standard from 2021-01-31T22:10:42.023393

The Iowa Dept. of Revenue recently issued a declaratory order addressing whether a taxpayer was required to collect and remit Iowa sales tax.

New Jersey: Managerial member of combined group must obtain new tax identification number from 2021-01-31T22:10:42.023393

On 1-23-19, the NJ Division of Taxation issued guidance on an initial step in implementing the state's combined reporting regime.

NYC: General corporation tax imposed on non-unitary corporate partner's sale of an LLC interest from 2021-01-31T22:10:42.023393

The NY City Tax Appeals Tribunal recently held that City General Corporation Tax applied to capital gains from the sale of a minority interest in an LLC.

Utah: Ruling addresses taxability of custom storage solutions from 2021-01-31T22:10:42.023393

The Utah Tax Commission recently addressed the taxability of the sale of custom storage solutions and separately-stated installation charges.

Georgia: Two Rulings Address Resale and Manufacturing Exemptions from 2021-01-31T22:10:42.023393

The Georgia Department of Revenue recently issued two letter rulings addressing resale and manufacturing exemptions.

Missouri: Operator of a Cafeteria in Federal Building Liable for Sales Tax on Meals from 2021-01-31T22:10:42.023393

The Missouri Supreme Court recently addressed whether the operator of a cafeteria in a federal building was liable for sales tax on meals.

New York: Governor Cuomo’s proposed Budget Includes Numerous Income Tax Changes from 2021-01-31T22:10:42.023393

The recently released FY 2020 New York State Executive Budget includes numerous income tax changes.

Oregon: Proposed Bills Would Make Significant Changes to Oregon’s Corporate Tax Laws from 2021-01-31T22:10:42.023393

The Oregon legislature convenes on January 22, 2019 and there are a number of proposed bills that would make changes to corporate tax laws.

NJ: Guidance issued on treatment of GILTI and FDII; Combined group composition from 2021-01-31T22:10:42.023393

The NJ Division of Taxation recently released two technical bulletins that provide guidance on GILTI and FDII.

NM: Dept. failed to establish deviation from financial institution apportionment factor was warranted from 2021-01-31T22:10:42.023393

Recently, a New Mexico Hearing Officer ruled that the Department of Taxation and Revenue failed to establish that deviation from a financial institution’s apportionment factor was warranted.

PA: Corporate tax bulletin provides hedging and other receipts are excluded entirely from the sales factor from 2021-01-31T22:10:42.023393

The Pennsylvania Department of Revenue recently issued a Corporation Tax Bulletin addressing the sales factor treatment of hedging related receipts.

Home improvement retailer required to collect tax on installations from 2021-01-31T22:10:42.023393

The Iowa Supreme Court recent addressed whether a home improvement retailer was required to collect sales tax on installation services performed by subcontractors.

Louisiana: Court affirms decision requiring online retailer to collect local tax on marketplace sales from 2021-01-31T22:10:42.023393

A Louisiana appellate court recently upheld a decision requiring an online retailer to collect local tax on marketplace sales.

Missouri: Sales and use tax refund claim barred by statute of limitations from 2021-01-31T22:10:42.023393

Recently, the Missouri Supreme Court ruled in the Department of Revenue’s favor in a case addressing whether a sales and use tax refund claim was timely filed.

Illinois (City of Chicago): Ruling addresses collection obligations of facilitators from 2021-01-31T22:10:42.023393

The city of Chicago recently released Uniform Revenue Procedures Ordinance Ruling #6 which addresses the tax collection obligations of “facilitators.”

LA: Statute Disallowing Residents a Credit for Texas Franchise Taxes Paid Violated the Commerce Clause from 2021-01-31T22:10:42.023393

Recently, the Louisiana Supreme Court held that a statute disallowing residents a credit for paid Texas franchise taxes violated the commerce clause.

MS: Statute of Limitations Period Was Constitutional from 2021-01-31T22:10:42.023393

The Mississippi Supreme Court recently addressed the constitutionality of Mississippi’s three-year statute of limitations.

Multistate: Recent Unclaimed Property Activity from 2021-01-31T22:10:42.023393

There has been unclaimed property activity recently in Delaware and New York.

CA: Voters Approve General economic Nexus Provisions; Litigation Pending from 2021-01-31T22:10:42.023393

Recently, San Francisco voters approved Proposition D, which establishes a marijuana business tax on receipts from sales of cannabis products and generally adopts economic nexus provisions for purp...

IN: Department Addresses Software and Scope of P.L. 86-272 from 2021-01-31T22:10:42.023393

In a recent revenue ruling, the Department of Revenue addressed whether an S-Corporation would have Indiana nexus if it developed a custom software application for an Indiana-based contract manufac...

OH: Baseball Team Scores a Home Run before the Ohio Supreme Court from 2021-01-31T22:10:42.023393

The Ohio Supreme Court, overturning a Board of Tax Appeals decision, recently held that promotional items purchased for distribution at specific baseball games were exempt from use tax as sales-for...

UT: Equitable Adjustment Provisions Apply to Avoid Double Taxation of Foreign Business Income from 2021-01-31T22:10:42.023393

The Utah Tax Court recently addressed a constitutional challenge to Utah’s individual income tax structure, as it applied to foreign and interstate business income of S corporation shareholders.

CA: Mortgage Servicer Was Not a Financial Corporation from 2021-01-31T22:10:42.023393

The California Franchise Tax Board recently issued a Chief Counsel Ruling addressing whether a taxpayer was a financial corporation for California income tax purposes.

Arkansas: Sediment removal not incidental to nontaxable inspection services from 2021-01-31T22:10:42.023393

Recently, an Arkansas ALJ addressed whether a taxpayer was entitled to a refund of sales taxes paid on sediment removal services.

Massachusetts: Taxpayer’s products were prewritten computer software from 2021-01-31T22:10:42.023393

The MA Appellate Tax Board recently ruled that a taxpayer’s software products were taxable sales of prewritten computer software transferred electronically.

India: New Compliance Obligation for Online Platforms Implemented Effective 10/1/18 from 2021-01-31T22:10:42.023393

The Indian government announced that effective 10/1/2018, it will implement a Tax Collection at the Source mechanism for purposes of the country's goods and services tax.

South Carolina: Court of Appeals affirms decision holding receipts from in-state satellite subscribers from 2021-01-31T22:10:42.023393

SC appeals court affirmed a decision holding that a Colorado-headquartered satellite television service provider’s receipts from providing television programming to SC subscribers were included in ...

OH: Exemption from Unclaimed Property Extended to Rewards Cards and Additional Gift Cards from 2021-01-31T22:10:42.023393

On October 23, 2018, Ohio Governor John Kasich signed House Bill 353 into law.

SC: Administrative Law Court Holds Banks Cannot Deduct NOL Carryforwards from 2021-01-31T22:10:42.023393

Recently, the SC ALC addressed an issue of first impression in the state—whether a bank could deduct NOLs in computing SC bank tax.

WA: Video Game Hardware and Software not Like-Kind Property from 2021-01-31T22:10:42.023393

The Washington Court of Appeals recently addressed the scope of the so-called trade-in exclusion.

AR: Contributions Made in Exchange for Tangible Personal Property are Subject to Sales and Use Tax from 2021-01-31T22:10:42.023393

In a recent Revenue Legal Opinion, an Arkansas Revenue Legal Counsel addressed the sales tax issues associated with certain crowdfunding activities.

ID: Single, Non-Customer Facing Employee Created Corporate Income Tax Nexus from 2021-01-31T22:10:42.023393

The Idaho Tax Commission recently determined that a California-based company that had a single employee working from home in the state had corporate income tax nexus with Idaho.

MA: Indiana Utility Receipts Tax Required to Be Added Back in Computing MA Corporate Excise from 2021-01-31T22:10:42.023393

Recently, the Massachusetts Appellate Tax Board addressed whether the Indiana Utility Receipts Tax or URT is an income tax required to be added back in computing Massachusetts corporate excise.

CA: Taxpayers Did Not Qualify for Deferral of Gain on an IRC § 1031 Exchange from 2021-01-31T22:10:42.023393

In an unpublished decision, the California Court of Appeal affirmed a trial court's ruling that certain individuals did not qualify for a deferral of gain on a like-kind exchange under IRC 1031.

MA: Pending Legislation Addresses Treatment of GILTI from 2021-01-31T22:10:42.023393

A supplemental budget bill has been sent to Massachusetts Governor Baker for signature.

RI: Substantial Nexus Not Created Due to Presence of Affiliate in State from 2021-01-31T22:10:42.023393

A Rhode Island Hearing Officer recently concluded that an online retailer did not have substantial nexus with Rhode Island.

TX: Online Educational Courses not Subject to Sales Tax from 2021-01-31T22:10:42.023393

The Texas Comptroller recently determined that a taxpayer's charges for access to online educational courses were not subject to sales and use tax.

MO: Farmer Selling Beef over Online Marketplace Does not qualify for Farmer's Market Exemption from 2021-01-31T22:10:42.023393

The Missouri Department of Revenue recently ruled that an online marketplace used by a farmer to sell beef raised on the farm did not qualify for purposes of the sales and use tax farmer's market e...

UT: Federal section 482 Regulations Apply In Interpreting State Discretionary Authority Statute from 2021-01-31T22:10:42.023393

The Utah Supreme Court recently affirmed a district court decision holding that Utah's discretionary authority statute.

TX: Physical Presence Rule Continues to Apply for Franchise Tax Purposes from 2021-01-31T22:10:42.023393

The Texas Comptroller recently determined that a taxpayer did not have franchise tax nexus with Texas because it lacked a physical presence in the state.

CA: Factors of SMLLCs Included in Computing Owners' Apportionment from 2021-01-31T22:10:42.023393

Appeals court addressed the factors of SMLLCs included in computing owners' apportionment formula when the owners of the SMLLCs declined to consent to California tax jurisdiction and the LLCs filed...

MA: Sales Tax Holiday Headache Resolved Favorably for Retailer from 2021-01-31T22:10:42.023393

The Massachusetts Appellate Tax Board recently addressed whether a retailer was liable for sales taxes not collected from customers during certain periods when the Commonwealth held sales tax holid...

SC: Conformity Legislation Enacted During Special Session from 2021-01-31T22:10:42.023393

During a brief special session, South Carolina lawmakers passed conformity legislation, House Bill 5341, which was signed into law on October 3, 2018.

CA: Appeals Court Addresses Scope of Sales and Use Tax Exclusion for Telephone Lines from 2021-01-31T22:10:42.023393

A CA appeals court recently held that a taxpayer's purchased goods did not qualify for an exclusion from the definition of tangible personal property subject to sales and use tax.

CA: Governor Signs Legislation Adopting Federal Partnership Audit Rules from 2021-01-31T22:10:42.023393

On September 23, 2018, Governor Jerry Brown signed Senate Bill 274, which incorporates into California law certain federal changes related to partnership audits.

NY: Tax Tribunal Distinguishes Between Contract Carriers and Common Carriers from 2021-01-31T22:10:42.023393

The New York Tax Appeals Tribunal recently addressed whether the manner in which a taxpayer delivered advertising and promotional materials into the state enabled it to qualify for an exemption for...

AL: Out-of-state Bookseller Not Required to Collect Alabama Use Tax from 2021-01-31T22:10:42.023393

The Alabama Court of Civil Appeals recently addressed whether a taxpayer had an obligation to collect and remit Alabama use tax on its sales of books to students in Alabama.

MA: Department of Revenue Issues Guidance Addressing Federal Tax Reform from 2021-01-31T22:10:42.023393

The Massachusetts Department of Revenue recently issued two documents that provide guidance on certain issues related to federal tax reform.

MN: Tax Court Holds Taxpayer Not Eligible for Capital Equipment, Production Sales Tax Exemptions from 2021-01-31T22:10:42.023393

The Minnesota Tax Court addressed whether a taxpayer's purchase of certain machinery and equipment was exempt "capital equipment" and whether electricity used to power the equipment was exempt.

TX: Presence of Clothing in State for Try-On Period Creates Substantial Nexus from 2021-01-31T22:10:42.023393

In a recent private letter ruling, the Texas Comptroller addressed whether an online clothing retailer had nexus with Texas for the audit period at issue.

TX: Software used to produce semiconductor chips was not used in manufacturing from 2021-01-31T22:10:42.023393

A Texas appeals court ruled that a taxpayer's software purchases were not exempt from sales tax under the state's manufacturing exemption.

WI: Taxpayer was providing taxable laundry services from 2021-01-31T22:10:42.023393

A Wisconsin appeals court upheld a sales tax assessment against a provider of contract cleaning services.

IN: Hospital Lacked Standing to File Refund Claim from 2021-01-31T22:10:42.023393

Recently, the Indiana Department of State Revenue denied a hospital's sales and use tax refund claim. The hospital used a "third party manager" company for performing "certain administrative duties...

WY: State Supreme Court Addresses What Constitutes a Sale from 2021-01-31T22:10:42.023393

Recently, the Wyoming Supreme Court ruled that actions taken at in-home wine tasting events by independent contractors of an out-of-state vineyard constituted the sale of alcohol under Wyoming law.

ME: Conformity Legislation Passes During Special Session from 2021-01-31T22:10:42.023393

The legislature passed a bill that updates Maine's conformity to the Internal Revenue Code and also addresses federal tax reform for both individuals and corporations.

NJ: Tax Court Rules in Favor of Division in Sales Tax Sourcing Dispute from 2021-01-31T22:10:42.023393

A recent, unpublished New Jersey Tax Court opinion illustrates the importance of keeping good records.

OR: Nonresident Pass-Through Entity Owner's Source Income Not Determined from 2021-01-31T22:10:42.023393

Recently, the Oregon Tax Court addressed how a nonresident individual's Oregon source income derived from investments in several pass-through entities should be determined.

CO: Department Addresses Tax Treatment of Specially Mixed Condiments from 2021-01-31T22:10:42.023393

The Colorado Department of Revenue recently addressed whether a restaurant's purchase of pre-packaged dressing that was mixed with other food products to produce a condiment that was then sold to c...

OR: Companies Lacking Physical Presence in Oregon Subject to Corporate Income Tax from 2021-01-31T22:10:42.023393

The Oregon Supreme Court recently addressed whether a Texas-based motor vehicle financing entity was required to include the income of two affiliate banks in computing its Oregon tax.

TX: Call Tracking and Monitoring Services Not Subject to Sales and Use Tax from 2021-01-31T22:10:42.023393

The Texas Comptroller recently issued a private letter ruling addressing whether a taxpayer's call tracking and monitoring services were taxable data processing services.

VT: State Issues Guidance on Treatment of GILTI, Section 199A Deduction from 2021-01-31T22:10:42.023393

The Vermont Department of Taxes recently issued guidance on certain changes to Vermont's personal income tax laws.

AL: Guidance issued on reporting Section 965 income from 2021-01-31T22:10:42.023393

The Alabama Department of Revenue recently issued guidance on the state's treatment of amounts required to be included in income under IRC section 965.

FL: Guidance issued on treatment of IRC Section 965 income from 2021-01-31T22:10:42.023393

The Florida Department of Revenue has issued guidance on the state's corporate income tax treatment of repatriation income under IRC section 965.

NY: Limited opportunity to withdraw from commonly-owned group election from 2021-01-31T22:10:42.023393

The New York Department of Taxation and Finance and the City Department of Finance have issued guidance providing a procedure for withdrawing the commonly-owned group election made on a 2015 or 201...

SC: True object of a transaction was not the provision of bartending services from 2021-01-31T22:10:42.023393

A South Carolina Administrative Law Judge recently ruled that a taxpayer who offered bartending services at customer events was selling tangible personal property at retail and therefore should hav...

TX: Federal disregarded LLCs subject to franchise tax from 2021-01-31T22:10:42.023393

In a recent private letter ruling, the Texas Comptroller of Public Accounts ruled that single-member LLCs wholly owned by a tax-exempt IRC section 401(a) pension trust must file franchise tax reports.

MO: Optional lease add-ons, including warranties, subject to missouri sales tax from 2021-01-31T22:10:42.023393

In a recent letter ruling, the Department of Revenue addressed whether a vehicle lessor was required to collect and remit Missouri state and local sales tax on certain voluntary packages purchased ...

CA: Taxpayers Did Not Qualify for Deferral of Gain on an IRC § 1031 Exchange from 2021-01-31T22:10:42.023393

In an unpublished decision, the California Court of Appeal affirmed a trial court's ruling that certain individuals did not qualify for a deferral of gain on a like-kind exchange under IRC 1031.

NJ: Taxpayer not entitled to unreasonable exception to related party addback requirement from 2021-01-31T22:10:42.023393

Recently, the New Jersey Superior Court, Appellate Division affirmed a tax court decision holding that a taxpayer did not qualify for the so-called unreasonable exception to the state's related par...

Washington state: New seattle "hours" tax effective january 1, 2019 from 2021-01-31T22:10:42.023393

Under a recently-passed ordinance, effective January 1, 2019, a new "employee hours" tax is imposed on every person for the act or privilege of engaging in business activities within the City of Se...

Quebec: Proposed economic nexus requirements for remote sellers of intangibles or services and marketplace collection requirements for digital goods and services from 2021-01-31T22:10:42.023393

As part of its recently released 2018-2019 budget, the Quebec government has proposed imposing a Quebec sales tax collection requirement on remote sellers of taxable intangibles or services.

HI: Economic nexus bill sent to governor from 2021-01-31T22:10:42.023393

Senate Bill 2514 has been sent to Governor Ige for signature that adopts economic nexus standards for Hawaii General Excise Tax purposes.

HI: Conformity bill sent to governor from 2021-01-31T22:10:42.023393

Senate Bill 2821, Hawaii's conformity bill, has been sent to Governor Ige for signature. The bill addresses Hawaii's conformity to federal estate tax laws changes and to the Internal Revenue Code f...

OH: Despite title transfer occurring in Texas, sales of goods were sitused to Ohio from 2021-01-31T22:10:42.023393

The Ohio Board of Tax Appeals has addressed whether a Texas-based clothing manufacturer was subject to Commercial Activity Tax or CAT.

CO: Market-based sourcing bill passes both houses of legislature from 2021-01-31T22:10:42.023393

House Bill 1185, which has passed both houses of the Colorado General Assembly, adopts market-based sourcing rules effective for income tax years commending on or after January 1, 2019.

MA: Estimated tax penalty relief for corporations affected by the transition tax on deferred foreign earnings from 2021-01-31T22:10:42.023393

The MA Department of Revenue has issued a TIR providing that the Commonwealth will provide penalty relief for underpayments of corporate excise taxes owed as a result of IRC section 965.

TN: Bill to decouple from certain aspects of tax reform sent to governor Bill Haslam for signature from 2021-01-31T22:10:42.023393

Senate Bill 2119, which is pending signature, would decouple Tennessee from certain aspects of federal tax reform.

Washington: White glove delivery services create substantial nexus from 2021-01-31T22:10:42.023393

The Washington State Department of Revenue has issued an excise tax advisory addressing whether the provision of "enhanced delivery services" would create nexus for a seller.

MI: Guidance issued on michigan corporate income tax treatment of mandatory repatriation and GILTI from 2021-01-31T22:10:42.023393

The Michigan Department of Treasury issued preliminary guidance on the Michigan Corporate Income Tax treatment of IRC section 965 income and Global Intangible Low Taxed Income or GILTI.

PA: Taxpayers are not "referrers" subject to use tax notice and reporting requirements from 2021-01-31T22:10:42.023393

In a letter ruling, the Pennsylvania Department of Revenue ruled that two taxpayers did not meet the definition of a "referrer," as specified under the recently enacted Marketplace Sales Act.

Multistate: Recently-enacted and pending sales and use tax economic nexus bills from 2021-01-31T22:10:42.023393

Several states, including Illinois, Louisiana, Hawaii, and Connecticut, are in the process of either implementing or finalizing the adoption of economic nexus standards for sales and use tax.

CO: Guidance issued on reporting section 965 income from 2021-01-31T22:10:42.023393

The Colorado Department of Revenue recently issued guidance that any amounts included in income under IRC section 965 must also be included in the amount of federal taxable income reported on the t...

NY: Taxpayer was not a qualified new york manufacturer from 2021-01-31T22:10:42.023393

A NY Administrative Law Judge (ALJ) recently addressed whether a taxpayer engaged in generating electricity at a plant in New York was a "qualified New York manufacturer".

NC: Budget bill includes IRC conformity update from 2021-01-31T22:10:42.023393

Senate Bill 99, North Carolina's budget bill, which updates NC's definition of the Internal Revenue Code to capture the Code as of February 9, 2018, was enacted over Governor Cooper's veto on June ...

RI: Proposed regulation issued on corporate tax treatment of section 965 income from 2021-01-31T22:10:42.023393

The Rhode Island Division of Taxation recently proposed a regulation to provide guidance on how corporations will report deferred foreign income or section 965 income for the 2017 tax year.

TX: Telecom provider not allowed to deduct electricity as COGS from 2021-01-31T22:10:42.023393

Recently, a Texas appeals court addressed whether a telecommunications provider could deduct electricity used to generate and transmit its telecom products as costs of goods sold (COGS).

RI: Budget bill imposes tax on vendor hosted prewritten computer software from 2021-01-31T22:10:42.023393

On June 22, 2018, the Rhode Island budget bill, House Bill 7200, was signed into law.

UT: Taxpayer established that it was a "Sales factor weighted taxpayer" from 2021-01-31T22:10:42.023393

A Utah taxpayer recently appealed an audit assessment based on the taxpayer not qualifying as a sales factor weighted taxpayer.

VA: Personal shopping services subject to sales tax from 2021-01-31T22:10:42.023393

The Virginia Department of Taxation recently issued a policy document addressing the taxability of charges associated with a grocery store chain's proposed personal shopping services.

Multistate: Several states issue post-wayfair guidance from 2021-01-31T22:10:42.023393

A number of states have already issued guidance and press releases in response to the U.S. Supreme Court's June 21, 2018 decision in South Dakota v. Wayfair, Inc. in which the Court overruled the p...

LA: Temporary additional sales and use tax extended under a reduced rate from 2021-01-31T22:10:42.023393

On June 24, 2018, after a third special session to address the state's impending fiscal cliff, Governor Edwards signed House Bill 10.

MA: Out-of-state taxpayer was a manufacturer required to use single-sales factor apportionment from 2021-01-31T22:10:42.023393

The Appellate Tax Board recently held that a taxpayer was a "manufacturing corporation" required to use single-sales factor apportionment for the tax years at issue.

PA: Tax reform response depreciation legislation signed into law from 2021-01-31T22:10:42.023393

The Pennsylvania Department of Revenue issued guidance providing that it would not allow 100% bonus depreciation under IRC section 168(k) for assets placed in service after September 27, 2017.

RI: Sellers reminded of collect or report requirement Post-Wayfair from 2021-01-31T22:10:42.023393

The Rhode Island Department of Revenue's Division of Taxation recently issued a statement on the South Dakota v. Wayfair decision.

GA: Policy bulletin addresses exclusion for foreign dividends from 2021-01-31T22:10:42.023393

The Georgia Department of Revenue recently issued a policy bulletin providing guidance on the statutory exclusion for dividends received from sources outside the United States.

MN: Commissioner not barred from requiring use of alternative apportionment from 2021-01-31T22:10:42.023393

The Minnesota Supreme Court recently reviewed a decision in which the tax court had held that the Tax Commissioner erred when she attempted to adjust a banking group's apportionment to include the ...

VT: Budget bill includes conformity update from 2021-01-31T22:10:42.023393

Vermont's budget bill, which became law on July 2, 2018 without the Governor's signature, includes a provision that updates the state's conformity to the Internal Revenue Code.

CA: San Francisco proposition C increases gross receipts tax on lessors of commercial real estate from 2021-01-31T22:10:42.023393

Proposition C, the Commercial Rent Tax for Early Childcare and Education, was recently approved by San Francisco voters.

MO: Bank franchise tax rate reduction legislation enacted from 2021-01-31T22:10:42.023393

On July 5, 2018, Missouri Governor Mike Parson signed Senate Bill 769. This bill makes a couple of tax changes that are applicable to banks, thrifts, and credit institutions.

NJ: Amnesty legislation enacted from 2021-01-31T22:10:42.023393

Recently-enacted Assembly Bill 3438 requires the Director of the Division of Taxation to establish a tax amnesty program in the coming months.

CT: Department issues guidance on treatment of GILTI from 2021-01-31T22:10:42.023393

Recently, the Connecticut Department of Revenue Services issued Special Notice 2018(7) addressing the state treatment of global intangible low-taxed income or GILTI.

MI: State high court addresses scope of bad debt deduction from 2021-01-31T22:10:42.023393

Recently, the Michigan Supreme Court addressed whether two financing companies were entitled to tax refunds under Michigan's bad debt statute for taxes paid on vehicles financed through installment...

UT: Special session bills address NOLs and Section 965 income from 2021-01-31T22:10:42.023393

On July 21, 2018, House Bill 2002 and House Bill 2003 were signed into law in Utah that address certain aspects of federal tax reform.

VT: State issues guidance on reporting section 965 income from 2021-01-31T22:10:42.023393

The Vermont Department of Taxes recently issued guidance on how different types of taxpayers should report section 965 income.

Ohio: BTA Cancels Municipal Income Tax Assessment from 2021-01-31T22:10:42.023393

The Ohio Board of Tax Appeals held that an assessment of municipal income tax by the Regional Income Tax Agency (RITA) was time-barred.

Wyoming: Taxpayer Did Not Qualify for Asset Purchase Exemption from 2021-01-31T22:10:42.023393

The Wyoming Supreme Court recently held that a taxpayer's purchase of certain assets of a business was subject to sales and use tax.

Colorado: City of Boulder Addresses Wayfair from 2021-01-31T22:10:42.023393

The City of Boulder, a home rule jurisdiction in CO, recently released guidance for marketplace facilitators and marketplace sellers.

New Jersey: Guidance Issued on the Unitary Business Principle from 2021-01-31T22:10:42.023393

NJ Division of Taxation issued a new Technical Bulletin (TB-93) addressing the unitary business principle to guide taxpayers in determining the entities to be included in the combined reports that ...

Ohio: Taxpayer Allowed Retroactive Consolidated CAT Election from 2021-01-31T22:10:42.023393

The OH Board of Tax Appeals (BTA) recently ruled that the denial of a taxpayer's request for retroactive application of a consolidated Commercial Activity Tax (CAT) filing election was unreasonable.

Texas: Franchise Tax Assessment Upheld Against Company with One Texas Employee from 2021-01-31T22:10:42.023393

A TX ALJ recently addressed whether a taxpayer, a Colorado-based service provider, had nexus in Texas for franchise tax purposes as a result of having a single employee working in the state.

Washington State: Insurance Related Receipts Reclassified as Service Income from 2021-01-31T22:10:42.023393

A Washington State tax review officer recently determined that the Department of Revenue properly reclassified a taxpayer's income for B&O tax purposes.

Pennsylvania: Department Adopts Income Tax Economic Nexus Standard from 2021-01-31T22:10:42.023393

The Pennsylvania Department of Revenue adopts Income Tax Economic Nexus standard.

Massachusetts: Working Draft Issued on Computing 163(j) Limitation from 2021-01-31T22:10:42.023393

The Massachusetts Department of Revenue issued working draft on computing 163(j) limitation.

Maryland: Comptroller Regulation Limiting Use of Pre-Merger NOLs is Invalid from 2021-01-31T22:10:42.023393

The Maryland Tax Court invalidates Comptroller regulation limiting use of pre-merger NOLs.

Kansas: Attorney General Invalidates Remote Seller Guidance from 2021-01-31T22:10:42.023393

Kansas Attorney General invalidated notice stating that remote sellers not already registered with the state must register and begin collecting tax by October 1.

New Hampshire: Budget Agreements Addresses Conformity, BPT/BET Rates, and GILTI from 2021-01-31T22:10:42.023393

After months of negotiations, NH lawmakers and Governor Sununu finally reached an agreement on the state's budget.

Rhode Island: Taxable Sales Occurred Between Related Entitles from 2021-01-31T22:10:42.023393

In a recent Administrative Hearing Decision, the RI Department of Revenue addressed whether a taxpayer was required to collect and remit sales tax on transactions with an affiliate.

Utah: Sales Made Via a Referral Model are Not Marketplace Sales from 2021-01-31T22:10:42.023393

In Private Letter Ruling 19-004, the UT Tax Commission concluded that a taxpayer was not a "marketplace facilitator" for sales occurring through its referral business.

Nebraska: Department Clarifies Guidance on Section 965 Income from 2021-01-31T22:10:42.023393

In December 2018, the Nebraska Department of Revenue issued a General Information Letter (GIL) addressing the state's treatment of IRC section 965 income.

Vermont: Department of Taxes Issues Guidance on TCJA Conformity from 2021-01-31T22:10:42.023393

The Vermont Department of Taxes recently posted information on the state's conformity to the Tax Cuts and Jobs Act on its website.

Virginia: Taxpayer Owed Sales Tax on Transactions with an Affiliate from 2021-01-31T22:10:42.023393

The Virginia Department of Taxation recently ruled (PD- 19-82) that a taxpayer was liable for use tax on computer equipment purchased and leased from an affiliate.

Florida: Department of Revenue Announces Corporate Income Tax Rate Reduction from 2021-01-31T22:10:42.023393

The Florida Department of Revenue announced corporate income tax rate reduction.

New Hampshire: Market-Based Sourcing Rules Adopted from 2021-01-31T22:10:42.023393

Senate Bill 190 adopts market-based sourcing rules for purposes of the New Hampshire Business Profits Tax and Business Enterprise Tax.

South Carolina: Marketplace Operator Responsible for Sales and Use Tax Collection from 2021-01-31T22:10:42.023393

ALJ for the South Carolina Administrative Law Court ruled online marketplace operator responsible for sales and use tax collection.

Alabama: Late Filing Penalty Relief Available to Certain Corporate Taxpayers from 2021-01-31T22:10:42.023393

Alabama Department of Revenue will provide relief from late-filing penalties for certain corporate taxpayers that have challenges meeting due date.

Florida: Time Extended to File New Information Reports for Already-Filed 2018 Returns from 2021-01-31T22:10:42.023393

On September 6, 2019, FL Department of Revenue signed an emergency order extending the September 3rd due date for filing new information reports until October 27, 2019.

Georgia: Taxpayer Not Allowed Sales Tax Bad Debt Deduction from 2021-01-31T22:10:42.023393

In a lengthy decision, the GA Tax Tribunal addressed whether a taxpayer was entitled to a sales tax bad debt deduction.

Utah: Foreign Corporations Excluded from Water's-Edge Group despite Section 1504(d) Election from 2021-01-31T22:10:42.023393

UT ALJ addressed whether certain foreign corporations were required to be included in a Utah water's-edge group.

California: IRC section 338(g) Gain Must be Apportioned Using Target's Factors from 2021-01-31T22:10:42.023393

The California Franchise Tax Board recently issued a chief counsel ruling concluding that gain recognized from an IRC § 338(g) election must be reported by the target entity on its final return and...

New Jersey: Division Issues Revised Guidance on Sourcing GILTI and FDII from 2021-01-31T22:10:42.023393

Recently, the New Jersey Division of Taxation released a new technical bulletin, TB-92 issued August 22, 2019, addressing New Jersey’s treatment of FDII and GILTI.

Utah: Equitable Adjustment Prov. Do Not Apply to Avoid Double Taxation of Foreign Bus. Income from 2021-01-31T22:10:42.023393

The Utah Supreme Court recently reviewed a constitutional challenge to Utah's individual income tax structure, as it applied to foreign and interstate business income of S corporation shareholders.

California: Arizona Resident Owes California Income Tax for Services Performed in Arizona from 2021-01-31T22:10:42.023393

The California Office of Tax Appeals (OTA) recently sustained a personal income tax assessment on a nonresident individual who had performed screenplay writing services for two California LLCs.

Illinois: Details Released on Upcoming Tax Amnesty Program from 2021-01-31T22:10:42.023393

The Illinois Department of Revenue has announced that an upcoming tax amnesty program will be held from October 1, 2019 through November 15, 2019.

Indiana: Lawsuit Settlement Income Included in the Numerator and Denominator of the Sales Factor from 2021-01-31T22:10:42.023393

The Indiana Department of Revenue recently determined that a financial institution had to include lawsuit settlement proceeds in both the numerator and denominator of its sales factor.

Tennessee: Guidance Issued on Computing IRC section 163(j) Limitation from 2021-01-31T22:10:42.023393

The Tennessee Department of Revenue recently issued guidance on computing the section 163(j) limitation for Tennessee corporate excise tax purposes.

Texas: Amended Franchise Tax Nexus Regulation Would Adopt Economic Nexus from 2021-01-31T22:10:42.023393

The Texas Comptroller recently issued draft proposed amendments to TAC § 3.586, which addresses franchise tax nexus.

Arkansas: Yard-Sale Host is not a Marketplace Facilitator from 2021-01-31T22:10:42.023393

The Arkansas Department of Revenue recently addressed whether a business that offered free spaces in its parking lot for yard sales was subject to Arkansas' newly enacted remote seller and marketpl...

Massachusetts: Remote Seller and Marketplace Facilitator Legislation Enacted from 2021-01-31T22:10:42.023393

On July 31, 2019, Massachusetts Governor Charles D. Baker signed HB 4000, the state's budget bill.

Pennsylvania: Philadelphia Department of Revenue addresses IRC 163(j) limitation from 2021-01-31T22:10:42.023393

The Philadelphia Department of Revenue recently issued an advisory notice addressing the calculation of the IRC 163(j) interest expense limitation for purposes of the Philadelphia Business Income a...

New Jersey: Guidance Issued on Combined Reporting and Banks from 2021-01-31T22:10:42.023393

The New Jersey Division of Taxation issued another Technical Bulletin addressing the combined reporting provisions effective for privilege periods ending on and after July 31.

Oregon: Legislation Addressing GILTI Enacted from 2021-01-31T22:10:42.023393

Recently enacted, Oregon Senate Bill 851 revises the state's treatment of global intangible low-taxed income (GILTI)..

Rhode Island: Ten-Year Statute of Limitations Enacted from 2021-01-31T22:10:42.023393

Senate Bill 5590 was signed into law in Rhode Island, it adopts a ten-year statute of limitations for purposes of sales and use, corporate income, personal income, and estate taxes.

Tennessee: Subpart F Income Considered a Dividend from 2021-01-31T22:10:42.023393

The Tennessee Department of Revenue has ruled that Subpart F income is treated as a dividend for franchise and excise tax purposes.

Kentucky: Optional Liability Waivers Not Subject to Sales tax from 2021-01-31T22:10:42.023393

Recently KY Court of Appeals affirmed a trial court decision holding that optional liability waiver fees were not subject to sales tax.

Louisiana: BEAT Not Deductible as an Income Tax from 2021-01-31T22:10:42.023393

The LA Department of Revenue recently clarified that, in its view, the new federal Base Erosion and Anti-Abuse Tax (BEAT) is not included in the calculation of the federal income tax deduction.

Montana: Taxpayer entitled to deduct 100 percent of dividends received from 80/20 Corporations from 2021-01-31T22:10:42.023393

The Montana Supreme Court recently addressed whether a taxpayer—a combined group—was entitled to deduct 100 percent of the dividends received from 80/20 subsidiaries that were excluded from group's...

Missouri: Recently-enacted legislation decouples from IRC section 163(j) limitations from 2021-01-31T22:10:42.023393

On July 11, 2019, Governor Parsons signed Missouri Senate Bill 87 into law.

California: Trial court rules for city of SF; super-majority vote not needed to approve city tax increases from 2021-01-31T22:10:42.023393

On July 5, 2019, a California Superior Court judge rejected arguments that two ballot initiatives that raised City taxes had to be approved by a super-majority vote.

Louisiana: Elective Pass-Through Entity Level Tax Enacted from 2021-01-31T22:10:42.023393

Senate Bill 223, which was recently signed into law in Louisiana allows S corporations and other pass-through entities to elect to be taxed at the entity level, as if the entity were a C corporation.

Mississippi: Chancery Court Upholds Board of Tax Appeals Decision in Franchise Tax Dispute from 2021-01-31T22:10:42.023393

The Mississippi Chancery Court recently granted a taxpayer's motion for summary judgment.

Oregon: Pending Legislation Addresses Treatment of GILTI from 2021-01-31T22:10:42.023393

Legislation pending signature in Oregon provides that any global intangible low-taxed income (GILTI) described in IRC section 951A and included in gross income will be treated in the same manner as...

Louisiana: NOL Ordering Rules Revised from 2021-01-31T22:10:42.023393

Legislation enacted in Louisiana mandated that, when operating losses were carried over from multiple tax years, they were to be applied beginning with the loss for the most recent tax year.

City of San Francisco: Proposed Mental Health Gross Receipts Tax Likely to be on November Ballot from 2021-01-31T22:10:42.023393

If approved, an annual Mental Health Gross Receipts Tax would be imposed on persons and combined groups doing business in San Francisco if their Executive Pay Ratio exceed 100:1.

Texas: Appeals Court Holds Aquarium Not Selling Tangible Personal Property from 2021-01-31T22:10:42.023393

A Texas appeals court held that a taxpayer that operated an aquarium was not selling tangible personal property and was not entitled to deduct costs of goods sold (COGS) in computing its Texas Marg...

California: Guidance Issued on Alternative Apportionment Requests from 2021-01-31T22:10:42.023393

In Legal Ruling 19-01, the Franchise Tax Board provides guidance on what it considers to be appropriate subject matter for a request under R&TC section 25137 to vary from the standard apportionment...

New York: Royalty Payments from Foreign Affiliates Included in Entire Net Income Base from 2021-01-31T22:10:42.023393

NY Division of Tax Appeals held that for purposes of computing NY entire net income for the tax years at issue, a taxpayer could not exclude royalty payments received from foreign affiliates.

Vermont: Market-Based Sourcing Rules Adopted from 2021-01-31T22:10:42.023393

House Bill 514, signed into law on June 10, 2019, makes certain changes to VT's tax laws, including the adoption of market-based sourcing.

Arizona: Conformity Legislation Enacted; Guidance Issued on 965 Income from 2021-01-31T22:10:42.023393

House Bill 2757, signed into law by Governor Ducey on May 31, 2019, updates Arizona's conformity to the Internal Revenue Code retroactively.

Connecticut: Budget Legislation Pending Signature from 2021-01-31T22:10:42.023393

CT House Bill 7424, which is currently pending signature, makes certain changes to the state's tax laws.

Illinois: Recently Enacted Bills Include Numerous Tax Changes from 2021-01-31T22:10:42.023393

Certain bills were recently signed into law in Illinois that collectively make several significant income tax changes.

Alabama: Canned and Custom Software is Taxable Tangible Personal Property from 2021-01-31T22:10:42.023393

The Alabama Supreme Court recently held that Alabama sales and use tax law does not distinguish between canned and custom software for purposes of taxability.

New Jersey: Guidance Issued on Combined Reporting Filing Options; Application of Joyce and Finnigan from 2021-01-31T22:10:42.023393

The New Jersey Division of Taxation recently released yet another Technical Bulletin (TB-89).

Florida: Pending Legislation Adopts GILTI Exclusion; New Reporting Requirements from 2021-01-31T22:10:42.023393

In Florida, House Bill 7127 has passed both houses of the legislature and should soon be sent to Governor DeSantis for signature.

New York: Premiums paid to Captive Insurance Subsidiary are Not Deductible from 2021-01-31T22:10:42.023393

A New York trial court recently affirmed a Tax Appeals Tribunal decision.

Colorado: Domestic Holding Companies cannot be Forcibly Combined with Affiliates from 2021-01-31T22:10:42.023393

Recently, the Colorado Supreme Court released two long-awaited decisions addressing nearly identical corporate income tax issues.

Hawaii: Bills Presented to Governor Would Adopt Corporate Tax Changes from 2021-01-31T22:10:42.023393

There are three corporate income tax bills pending signature in Hawaii that would adopt fairly significant changes to the state’s corporate income tax laws.

New Jersey: Revised Guidance Issued on Entities Included in the Combined Group from 2021-01-31T22:10:42.023393

On May 15, 2019, the New Jersey Division of Taxation published revised Technical Bulletin-86(R).

Tennessee: Governor Signs Bill Addressing GILTI and 965 Income from 2021-01-31T22:10:42.023393

On May 13, 2019, Governor Bill Lee signed Senate Bill 558 into law.

Massachusetts: Department Amends Corporate Income Tax Nexus Regulation Post-Wayfair from 2021-01-31T22:10:42.023393

The Massachusetts Department of Revenue has proposed amendments to corporate income tax nexus regulations.

City of San Francisco: New Homelessness Gross Receipts Tax Credits Adopted from 2021-01-31T22:10:42.023393

The city of San Francisco has adopted a new homelessness gross receipts tax credit.

Oklahoma: New Pass-through Entity Tax Regime Enacted from 2021-01-31T22:10:42.023393

Recently enacted legislation (House Bill 2665) adopts the Pass-Through Entity Tax Equity Act of 2019.

Pennsylvania: Department Issues Guidance on IRC section 163(j) Limitation from 2021-01-31T22:10:42.023393

The PA Dept of Revenue recently issued guidance addressing the computation of the IRC section 163(j) limitation for CNIT purposes.

Wisconsin: Department Addresses Post-Wayfair Sales Tax Collection Requirements from 2021-01-31T22:10:42.023393

WI Dept of Revenue recently ruled that a taxpayer making remote sales of prepackaged brownies and cookies to customers in WI was not required to register with the state.

Washington State: Tax Increase Bills Sent to Governor from 2021-01-31T22:10:42.023393

Legislation has recently been presented to Washington Governor Jay Inslee that, if signed, would adopt tax increases for certain businesses.

Iowa: Guidance Issued on IRC section 163(j) Limitation from 2021-01-31T22:10:42.023393

The Iowa Department of Revenue recently issued guidance on the IRC section 163(j) limitation.

New Jersey: Guidance Issued on GILTI Treatment for Combined Reporting from 2021-01-31T22:10:42.023393

The New Jersey Division of Taxation recently issued TB-88, which provides guidance on the treatment of IRC section 951A (GILTI) and the 250(a) deduction for businesses filing on a combined basis.

Maryland: Guidance Issued on Apportionment of GILTI from 2021-01-31T22:10:42.023393

The Comptroller of Maryland recently issued Tax Alert 04-19, which provides guidance on the taxation and apportionment of GILTI.

Alabama: Tailgater Taxability Addressed by Tax Tribunal from 2021-01-31T22:10:42.023393

The Alabama Tax Tribunal recently addressed whether the taxpayer, a tailgating business at the University of Alabama, was subject to rental tax.

Arkansas: Conformity to Certain IRC Provisions Updated from 2021-01-31T22:10:42.023393

House Bill 1953, which was recently signed into law in Arkansas, readopts certain IRC provisions as of January 1, 2019.

New Jersey: Guidance Issued on Section 163(j) Limitations from 2021-01-31T22:10:42.023393

The New Jersey Division of Taxation recently issued Technical Bulletin 87, which provides guidance on the computation of the IRC section 163(j) limitation.

Arkansas: Corporate Tax Legislation Signed Into Law from 2021-01-31T22:10:42.023393

On April 9, 2019, Arkansas Senate Bill 576 was signed into law.

Indiana: Post-Wayfair Sales Tax Filing Requirements for Seller of Exempt Items from 2021-01-31T22:10:42.023393

The IN Dept. of Revenue recently ruled that a taxpayer making remote sales to customers in Indiana was required to register with the state and file periodic "zero" returns..

Massachusetts: Appellate Tax Board Reverses Course on Refunds for Multiple Points of Use from 2021-01-31T22:10:42.023393

Recently, the Appellate Tax Board vacated a previous decision upholding the denial of a refund claim based on a "multiple points of use" (MPU) exemption.

GA: Department Addresses Computation of Income when Taxpayer Treaty Protected for Federal Purposes from 2021-01-31T22:10:42.023393

In a recent letter ruling, the Georgia Department of Revenue addressed whether a Canadian company was exempt from Georgia corporate income tax when it was exempt from federal income tax under the C...

Idaho: Retroactive Legislation Revises Treatment of Section 965 Income, GILTI, and FDII from 2021-01-31T22:10:42.023393

Legislation recently signed into law in Idaho revises the state’s treatment of section 965 income and GILTI and conforms to FDII.

New York: Budget Agreement Includes Numerous Tax Changes from 2021-01-31T22:10:42.023393

On April 1, 2019, NY budget bills, which include numerous tax changes, were presented to Governor Cuomo for signature.

Oregon: Wholesalers Accepting Returns on Behalf of Taxpayer Caused Loss of Public Law 86-272 Protection from 2021-01-31T22:10:42.023393

The Oregon Tax Court recently addressed whether a taxpayer was protected from Oregon taxation under Public Law 86-272.

Kentucky: FAQ Addresses Corporate Tax Economic Nexus from 2021-01-31T22:10:42.023393

KY addressed whether the sales and use tax economic nexus thresholds apply to the corporate income tax or limited liability entity tax.

Oregon: Supermajority Vote not Required for Bill Decoupling from IRC section 199A Deduction from 2021-01-31T22:10:42.023393

OR Tax Court addressed whether legislation to decouple from the IRC section 199A deduction for qualified business income required a supermajority vote.

Tennessee: Appeals Court Rules in Taxpayer’s Favor in Business Tax Classification Dispute from 2021-01-31T22:10:42.023393

TN Court of Appeals addressed whether the Department of Revenue properly reclassified taxpayer’s business activities for purposes of TN Business Tax.

Arkansas: State Liquidation of Unclaimed Securities May Reverse Consumer Protections from 2021-01-31T22:10:42.023393

State unclaimed property laws require that if a securities account has gone inactive after a prescribed period of time, then the securities must be reported and delivered to the state.

Louisiana: Regulation Outlining Local Sales Tax VDA Program Adopted from 2021-01-31T22:10:42.023393

In 2017, legislation establishing the Louisiana Uniform Local Sales Tax was signed into law.

Multistate: State Income Tax Nexus Bills from 2021-01-31T22:10:42.023393

There are bills pending in a handful of states that, if enacted, would revise the state’s corporate income tax nexus standard.

NY: Broker-Dealer Sourcing Rules do not Extend to Non-Broker SMLLC from 2021-01-31T22:10:42.023393

Recently, a New York Administrative Law Judge addressed broker-dealer sourcing rules and if they extended to non broker-dealer SMLLCs.

NY: Advisory Opinion Concludes that a Marketplace Provider Qualified as a Vendor from 2021-01-31T22:10:42.023393

In a recent advisory opinion, the NY Department of Taxation concluded that a marketplace provider qualified as a vendor required to collect sales tax.

Utah: Legislation Pending Signature Would Amend Corporate Nexus Standard from 2021-01-31T22:10:42.023393

Pending legislation would amend Utah’s corporate nexus standard.

Mobile Workforce State Income Tax Simplification Act of 2019 Introduced in the Senate from 2021-01-31T22:10:42.023393

Federal legislation – The Mobile Workforce State Income Tax Simplification Act of 2019 – was recently introduced in the Senate.

MA: E-Fax Services Are Taxable Telecommunication Services from 2021-01-31T22:10:42.023393

The Massachusetts Appellate Tax Board recently addressed whether a taxpayer's eFax service was subject to sales and use tax as a telecommunication service.

MI: Resale Exemption did Not Apply to Credit Card Processor's Equipment Purchases from 2021-01-31T22:10:42.023393

A Michigan appeals court recently addressed whether a taxpayer was entitled to a refund of use taxes paid on credit card processing terminals.

NJ: Tax Court Rules in Taxpayer's Favor in Addback Dispute from 2021-01-31T22:10:42.023393

In a decision certified for publication, the New Jersey Tax Court recently addressed whether a taxpayer was entitled to a refund of Corporation Business Tax when its subsidiary filed CBT returns an...

WA: Taxpayer's Receipts Subject to Throwout from 2021-01-31T22:10:42.023393

A recent tax determination considered whether an Internet-based company that matched music teachers and students within and without Washington was required to throw out certain receipts in apportio...

AZ: Rental Car Surcharge Permissible Under Federal and State Constitutions from 2021-01-31T22:10:42.023393

The Arizona Supreme Court recently addressed the constitutionality of a rental car surcharge imposed by Maricopa County.

CA: FTB Will Apply IRC section 367 Regulations to Insurance Companies from 2021-01-31T22:10:42.023393

The California Franchise Tax Board recently issued a notice clarifying that the IRC section 367 regulations will be applied in cases involving the transfer of appreciated property to an insurer.

KS: Internet Tax Freedom Act Does Not Bar Taxation of Equipment from 2021-01-31T22:10:42.023393

The Kansas Board of Tax Appeals recently addressed whether the Internet Tax Freedom Act barred the Kansas Department of Revenue from assessing sales and use tax on an Internet service provider's pu...

FL: Sales Of Services Sourced Based on the Customer's Location from 2021-01-31T22:10:42.023393

In a recent Technical Assistance Advisement, the FL Dept of Revenue addressed how a service provider should source its receipts to FL.

NC: Net Economic Losses Must be reduced by Deductible Dividends from 2021-01-31T22:10:42.023393

NC trial court recently addressed whether a taxpayer was required to reduce its Net Economic Losses (NELs) to account for non-taxable dividends.

VA: Fourth Circuit Rules that Virginia Stormwater Charge is a Fee, Not a Tax from 2021-01-31T22:10:42.023393

The Fourth Circuit Court of Appeals recently held that a utility charge imposed by the City of Roanoke was a fee, not a tax.

FL: Department Issues Comprehensive Report on Tax Reform from 2021-01-31T22:10:42.023393

The Florida Department of Revenue issued a report addressing the Tax Cuts and Jobs Act and how the changes in the Act affect Florida corporate taxpayers.

OH: Goods Picked Up in Georgia were Ohio-Sitused Receipts and Created Substantial Nexus from 2021-01-31T22:10:42.023393

An Ohio district court of appeals recently affirmed Board of Tax Appeals decision holding that a taxpayer's receipts should be sitused to Ohio when goods were picked up in Georgia and subsequently ...

VA: Use of Income-Producing Activity Test did Not Result in Unconstitutional Apportionment from 2021-01-31T22:10:42.023393

Virginia Supreme Court rejected taxpayer's argument that the application of the Commonwealth's income-producing activity test to source its service receipts was unconstitutional.

IA: Benefit of Transportation Brokerage Service is received at Delivery Location of Goods from 2021-01-31T22:10:42.023393

In a recently issued order, the Director of the Iowa Department of Revenue addressed how to determine where the benefit of a service is received.

MS: Department Revises Guidance on GILTI from 2021-01-31T22:10:42.023393

On January 28, 2019, the DOR issued revised notice on Mississippi’s treatment of certain provisions of the Tax Cuts and Jobs Act.

TWIST - January 25, 2021 from 2021-01-25T12:00

Summary of state tax developments in Colorado, Idaho, Louisiana, and New York.

TWIST - January 11, 2021 from 2021-01-11T12:00

Summary of state tax developments in Louisiana, Maryland, Missouri, Oregon, and Nevada.

TWIST - December 21, 2020 from 2020-12-21T12:00

Summary of state tax developments in Louisiana, Massachusetts, New Jersey, and South Carolina.

TWIST - December 14, 2020 from 2020-12-14T12:00

Summary of state tax developments in Arizona, California, Indiana, and New York.

TWIST - December 07, 2020 from 2020-12-07T12:00

Summary of state tax developments in Arizona, the city of Chicago, West Virginia, and a Multistate update.

TWIST - November 23, 2020 from 2020-11-23T12:00

Summary of state tax developments in California, Massachusetts, and Nebraska.

TWIST - November 16, 2020 from 2020-11-16T12:00

Summary of state tax developments in New York, Texas, Virginia, and a Multistate Update on Elective Pass-Through Entity Taxes.

TWIST - November 09, 2020 from 2020-11-09T12:00

Summary of state tax developments in Louisiana, Tennessee, Washington, and a Multistate ballot measure results update.

TWIST - November 02, 2020 from 2020-11-02T12:00

Summary of state tax developments in Indiana, New Mexico, South Carolina, and a multistate update.

TWIST - October 26, 2020 from 2020-10-26T12:00

Summary of state tax developments in Louisiana, New Jersey, and Multistate responses to COVID-19.

TWIST - October 19, 2020 from 2020-10-19T12:00

Summary of state tax developments in California, Tennessee, Vermont, and Multistate responses to COVID-19.

TWIST - October 12, 2020 from 2020-10-12T12:00

Summary of state tax developments in Arizona, Massachusetts, New York, and Vermont.

TWIST - October 05, 2020 from 2020-10-05T12:00

Summary of state tax developments in California, Hawaii, New Jersey and South Carolina.

TWIST - September 28, 2020 from 2020-09-28T12:00

Summary of state tax developments in Arkansas, Colorado, and the District of Columbia.

TWIST - September 21, 2020 from 2020-09-21T12:00

Summary of state tax developments in Oregon, Pennsylvania, and two Multistate updates, including state responses to COVID-19 and the CARES Act.

TWIST - September 14, 2020 from 2020-09-14T12:00

Summary of state tax developments in California, the District of Columbia, New Jersey, and a Multistate update on COVID-19.

TWIST - August 31, 2020 from 2020-08-31T12:00

Summary of state tax developments in the District of Columbia, North Carolina, Ohio, and a Multistate update on COVID-19.

TWIST - August 24, 2020 from 2020-08-24T12:00

Summary of state tax developments in Arizona, Nebraska, Tennessee, and a Multistate update on COVID-19.

TWIST - August 17, 2020 from 2020-08-17T12:00

Summary of state tax developments in Georgia, Minnesota, Missouri, and North Carolina.

TWIST - August 10, 2020 from 2020-08-10T12:00

Summary of state tax developments in Arizona, Maryland, New Jersey, and a Multistate update on COVID-19.

TWIST - August 03, 2020 from 2020-08-03T12:00

Summary of state tax developments in Iowa, North Carolina, Pennsylvania, and a Multistate update on COVID-19.

TWIST - July 27, 2020 from 2020-07-27T12:00

Summary of state tax developments in the Nevada, Washington State and Multistate responses to COVID-19 and the CARES Act.

TWIST - July 20, 2020 from 2020-07-20T12:00

Summary of state tax developments in the District of Columbia, Ohio, Oregon, and Multistate responses to COVID-19 and other important state legislation.

TWIST - July 13, 2020 from 2020-07-13T12:00

Summary of state tax developments in California, Illinois, and two Multistate updates.

TWIST - June 22, 2020 from 2020-06-22T12:00

Summary of state tax developments in Alabama, Arkansas, California, and Multistate responses to COVID-19 and legislative updates.

TWIST - June 15, 2020 from 2020-06-15T12:00

Summary of state tax developments in Maine, Michigan, Mississippi, South Carolina and a Multistate response to COVID-19.

TWIST - June 08, 2020 from 2020-06-08T12:00

Summary of state tax developments in Arkansas, Louisiana, Missouri, Tennessee, and a Multistate response to COVID-19.

TWIST - June 01, 2020 from 2020-06-01T12:00

Summary of state tax developments in Idaho, Michigan, Oregon, South Carolina, and a Multistate response to COVID-19.

TWIST - May 18, 2020 from 2020-05-18T12:00

Summary of state tax developments in California, Mississippi, and a Multistate response to COVID-19.

TWIST - May 11, 2020 from 2020-05-11T12:00

Summary of state tax developments in New York, Oregon, Texas, Virginia, and a Multistate response to COVID-19.

TWIST - May 04, 2020 from 2020-05-04T12:00

Summary of state tax developments in Illinois, New York, South Carolina, and a Multistate response to COVID-19.

TWIST - April 27, 2020 from 2020-04-27T12:00

Summary of state tax developments in Arkansas, South Carolina, Texas, Multistate responses to COVID-19, and a Multistate update on Public Law 86-272

TWIST - April 20, 2020 from 2020-04-20T12:00

Summary of state tax developments in Arkansas, Colorado, Virginia, and Multistate responses to COVID-19.

TWIST - April 13, 2020 from 2020-04-13T12:00

Summary of state tax developments in New York, Texas, Utah and Multistate responses to COVID-19.

TWIST - April 06, 2020 from 2020-04-06T12:00

Summary of state tax developments in New York, South Carolina, Tennessee, Washington, and Multistate responses to COVID-19.

TWIST - March 30, 2020 from 2020-03-30T12:00

Summary of state tax developments in Florida, Missouri, and including local and state legislature responses to COVID-19.

TWIST - March 23, 2020 from 2020-03-23T12:00

Summary of state tax developments in Georgia, Maryland, Michigan, and a Multistate response to COVID-19.

TWIST - March 16, 2020 from 2020-03-16T12:00

Summary of state tax developments in Maryland, New York and Wisconsin.

TWIST - March 09, 2020 from 2020-03-09T12:00

Summary of state tax developments in California, Indiana, North Carolina, Texas and Utah.

TWIST - March 02, 2020 from 2020-03-02T12:00

Summary of state tax developments in Florida, Louisiana, New Jersey, and Washington State.

TWIST - February 24, 2020 from 2020-02-24T12:00

Summary of state tax developments in Colorado, Florida, New Jersey, and Ohio.

TWIST - February 17, 2020 from 2020-02-17T12:00

Summary of state tax developments in Michigan, Ohio and Washington State.

TWIST - February 10, 2020 from 2020-02-10T12:00

Summary of state tax developments in Arizona, Colorado, Louisiana, Massachusetts, and a Multistate update on Wayfair.

TWIST - February 3, 2020 from 2020-02-03T12:00

Summary of state tax developments in Kansas, Utah, Washington State, and a Multistate update.

TWIST - January 27, 2020 from 2020-01-27T12:00

Summary of state tax developments in Arkansas, Massachusetts, New York, and a Multistate Wayfair update.

TWIST - January 20, 2020 from 2020-01-20T12:00

Summary of state tax developments in California, New Jersey, Virginia, Washington State, and a Multistate legislative update.

TWIST - January 13, 2020 from 2020-01-13T12:00

Summary of state tax developments in Colorado, Michigan, Missouri, and a Multistate update on Wayfair.

California: S Corporation Shareholders Must Apportion Gain from S Corporation's Sale of Goodwill from 2020-01-06T12:00

The California Office of Tax Appeals or OTA has concluded that shareholders in an S Corporation must apportion their pro-rata share of the gain on the S corporation's sale of a goodwill using the S...

New Jersey: REITs, RICs, and Investment Companies Not Included in Unitary Group from 2020-01-06T12:00

New Jersey requires combined reporting for privilege periods ending on and after July 31, 2019.

Multistate: Update on Wayfair-Related Developments from 2020-01-06T12:00

The Michigan Department of Treasury recently issued a Notice and FAQs addressing the sales and use tax obligations of marketplace facilitators.

Nebraska: Department of Revenue Issues Guidance on GILTI and FDII from 2019-12-16T12:00

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

Pennsylvania: Department Addresses Sales Tax Absorption and Direct Payment Permits from 2019-12-16T12:00

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

Texas: Purchases of Coin-operated Gaming Machines Not Exempt as Sale for Resale from 2019-12-16T12:00

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

Washington State: Pallets Not Leased for Resale to Customers from 2019-12-16T12:00

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

California: FTB Announces Automatic 7-month Filing Extension from 2019-12-09T12:00

Under recently issued Notice 2019-07, taxpayers will receive an extension to the 15th day of the 11th month following the close of the taxable year.

Iowa: Tax Reform Guidance Issued from 2019-12-09T12:00

For tax years beginning on or after 1/1/2019, IA conforms to the federal Internal Revenue Code in effect on 3/24/2018, adopting many of the TCJA changes.

South Carolina: Department of Revenue Addresses Delivery Charges from 2019-12-09T12:00

Under recently issued Notice 2019-07, taxpayers will receive an extension to the 15th day of the 11th month following the close of the taxable year.

Washington: Advanced Computing Business Surcharge Information Released from 2019-12-09T12:00

WA Department of Revenue issued a special notice discussing the surcharge that applies to select businesses engaged in advanced computing activities.

California: VAT Imposed on Services Included in Sales Factor from 2019-11-25T12:00

The California Office of Tax Appeals recently held that, for the tax year at issue, VAT imposed on the provision of services was included in the sales factor.

Illinois: Tax Tribunal to Hear Throwout Challenge from 2019-11-25T12:00

The Illinois Independent Tax Tribunal has agreed to review two notices of deficiency issued to a global payment business as a result of the Department applying the throwout rule excluding certain o...

Massachusetts: Life Sciences Center Tax Incentive Program from 2019-11-25T12:00

Life Sciences companies creating net new jobs in Massachusetts in 2020 may be eligible for tax incentive through the Massachusetts Life Science Center ("MLSC") Tax Incentive Program.

Ohio: Individual was a Responsible Party Based on Representations during Audit from 2019-11-25T12:00

A recent decision from the Ohio Board of Tax Appeals addressing whether an individual was a responsible party that could be held liable for unpaid sales tax liabilities illustrates that taxpayers n...

Arkansas: Economic Nexus Transactions Threshold Addressed from 2019-11-18T12:00

AR Department of Revenue recently issued a legal opinion addressing the "transactions" threshold in the state's sales tax economic nexus law.

California: Nonresident Individual Did Not Have California Source Income from 2019-11-18T12:00

CA Office of Tax Appeals (OTA) recently dismissed an assessment of tax on income earned by an individual that was a Texas resident.

Indiana: Department Addresses Taxability of Remotely Accessed Software from 2019-11-18T12:00

IN Department of Revenue partially denied a taxpayer's claim for refund of sales tax paid on various purchases of computer software maintained on servers outside the state.

Tennessee: Department Addresses Taxability of Motor Vehicle Lease Subscriptions from 2019-11-18T12:00

In a recent letter ruling, the TN Department of Revenue addressed the taxability of a motor vehicle subscription service.

Indiana: Provision of Paper Medical Records was Taxable Sale of Tangible Personal Property from 2019-11-11T12:00

The Indiana Department of Revenue recently addressed the taxability of various healthcare-related information management services.

New Mexico: Special Industry Apportionment Regulation Does Not Fairly Represent in-State Activity from 2019-11-11T12:00

A New Mexico Hearing Officer concluded the special industry apportionment regulation for trucking companies did not fairly represent its business in the state.

Virginia: Department of Taxation Issues Guidelines on IRC section 163(j) Limitation from 2019-11-11T12:00

Virginia conforms to the IRC section 163(j) limitations on the deductibility of business interest expense effective for tax years beginning January 1, 2018.

Wisconsin: On Demand CLE Seminars Not Subject to Sales and Use Tax from 2019-11-11T12:00

The Wisconsin Tax Appeals Commission recently held that the sale of on-demand seminars for CLE credits was a nontaxable educational service.

Massachusetts: Lawsuit-Related Proceeds Sourced to Massachusetts from 2019-11-04T12:00

The Massachusetts Appellate Tax Board recently addressed how receipts derived from federal patent infringement litigation should be sourced.

Illinois: Investment Advisory Receipts Sourced to Customer's Billing Address from 2019-11-04T12:00

In a pair of letter rulings, the Illinois Department of Revenue recently addressed how receipts from advisory services performed for investment funds should be sourced.

Maryland: Tax Court Narrowly Construes Transfer Tax Exemption from 2019-11-04T12:00

The Maryland Tax Court recently upheld the denial of a refund claim for county transfer taxes, state recordation taxes, and state transfer taxes paid by a SMLLC that purchased real estate in Maryland.

Florida: Decrease in Sales Tax Rate Imposed on the Rental, Lease, or License to Use Real Property from 2019-11-04T12:00

The Florida Department of Revenue has issued a bulletin reminding taxpayers that effective January 1, 2020, the sales tax rate imposed on renting, leasing, letting, or granting a license to use rea...

Receipts from Licensing Right to Install and Replicate Software were not Attributed to Wisconsin from 2019-11-04T12:00

The Wisconsin Court of Appeals recently affirmed a circuit court decision holding that, for the 2006-2009 tax years at issue, receipts from licensing the right to install and replicate proprietary ...