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March 24, 2015 Article 1 min read

Plante Moran’s State & Local Tax team issues periodic newsletters to keep you apprised of important state and local tax changes. Topics in this issue include:

All states

  • Marketplace Fairness Act of 2015 Introduced
  • U.S. Supreme Court Holds Federal Court Has Jurisdiction Over Challenge to Remote Seller Notice Requirements

Indiana

  • "Cost of Performance" Sourcing Not Allowed for Francise Services

Maryland

  • Subsidiary Lacked Economic Substance; Nexus Established

Massachusetts

  • Fiscal Year 2015 Tax Amnesty Program Authorized

Ohio

  • Nexus Existed, Bright-Line Presence Established for Online Retailer
  • Bright-Line Presence Test Met by Retailer with No Physical Presence

Washington

  • Economic Nexus Minimum Threshold Released 

Read the full March 2015 State & Local Tax Advisor >>

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The information provided in this alert is only a general summary and is being distributed with the understanding that Plante & Moran, PLLC is not rendering legal, tax, accounting, or other professional advice, position, or opinions on specific facts or matters and, accordingly, assumes no liability whatsoever in connection with its use. ©2014 CCH. All Rights Reserved.