Topics in this issue include:
All states
- U.S. Supreme Court declines to review Gillette
- U.S. House passes Mobile Workforce State Income Tax Simplification bill
California
- Amendments to market-base sourcing regulations adopted
Florida
- Payments made by lessee to lessor in addition to rent are subject to tax
Indiana
- Taxpayer assessed as “unitary business”
Oregon
- Amount borrowed from S Corporation held to be distribution, not a loan
Pennsylvania
- End of reciprocity with New Jersey, tobacco taxes, ACH debit blocks, and more discussed
Tennessee
- New rule on registration and collection requirements for out-of-state dealers adoptedRead the full October State and Local Tax Advisor.
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