State & Local Tax Advisor: December 2017
- Corporation could exclude sale of U.S. business from sales factor
- Holding company properly excluded from Colorado combined return
- Lenders not entitled to bad debt credit for sales tax
- Market-based sourcing disallowed for online course revenue
- Principal residence qualified for exemption despite renting out property
- Rules updated to adopt Finnigan, implement market-based sourcing
- Self-study online training courses are subject to tax
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