The Georgia Court of Appeals has held that a company’s exempt purchases of electronically delivered computer software qualify as purchases of “computer equipment” under the…

A taxpayer was not entitled to a dividends received deduction on its California corporation franchise tax returns under Rev. and Tax. Code Sec. 24402 because…

The New York Department of Taxation and Finance has issued a memorandum to clarify the sales and use tax treatment of certain information services under…

Illinois has adopted emergency corporate income tax regulations implementing the recently enacted Small Business Job Creation Tax Credit Act (SBJC). The SBJC was signed into…

Two emergency sales and use tax regulations have been made permanent by the Colorado Department of Revenue. The regulations provide guidance on the application of…

The imposition of Tennessee personal property taxes on an interstate water transportation carrier company operating boats and barges over waterways, including the Mississippi and Tennessee…

Eligibility for a North Carolina sales and use tax exemption, refund, and the privilege tax on data center machinery and equipment, is modified. Eligible Internet…

Missouri legislation has been enacted establishing the Manufacturing Jobs Act, which provides corporate tax incentives to qualified automobile manufacturing companies and qualified suppliers that create…