State Tax Headlines

The Minnesota Supreme Court held that the income of a foreign entity owned by a C Corporation is included in the corporation’s income when the…

A gas station was liable for Michigan sales tax on its sales of certain wireless calling arrangements for prepaid cell phones because they were sales…

Changes to the Colorado excise tax on retail marijuana can be found in updated Colorado Department of Revenue guidance. As of August 9, 2017, the…

The Washington Department of Revenue issued guidance on beverages, noting that sales of bottled water are subject to sales tax as of August 1, 2017.…

Fees paid for access to a help desk for computer hardware and software support on purchased items are not subject to Missouri sales tax. Missouri…

California Gov. Edmund G. Brown, Jr., has signed legislation easing several corporation franchise and income tax and personal income tax penalties. Specifically, the legislation: repeals…

A taxpayer’s proceeds from selling its excess tax credits to other companies in 2015 were held to be taxable as apportionable business income for Arkansas…

An oil refinery did not qualify for a manufacturing exemption from Wyoming sales tax on purchases of certain chemicals, catalysts, oils, lubricants, and other materials,…

A taxpayer was not eligible for the 0.5% Texas franchise tax rate available for entities primarily engaged in the retail or wholesale trades. On its…

The Rhode Island Division of Taxation issued a notice that summarizes recently enacted legislation regarding all retail sale facilitators (Ch. 302 (H.B. 5175), Laws 2017).…