- Massachusetts Governor signs and enacts 60-day Amnesty program (H 52). Terms and scope of amnesty yet to be determined.
- South Carolina administrative law judge finds South Carolina is not a strict cost-of-performance state (Docket No. 14-ALJ-17-0285-CC; Dish DBS Corp. v. Dep't of Revenue).
- Tennessee Governor proposes market-based sourcing, expanding definition of nexus and the taxation of remotely accessed software (HB 644).
- Kentucky introduces legislation to require unitary groups to file water's edge combined returns, adopt market-based sourcing, implement a sales factor throwback rule, and create reportable transaction disclosure requirements (HB 374).
- Texas is bombarded with separate pieces of proposed legislation aiming to extend alternative rates, permanently reducing franchise tax rates, or phasing out the franchise tax until it is repealed (HB 1315, HB 1316, HB 250, HB 321).
- North Dakota Senate approved legislation to repeal Multistate Tax Compact and reenact it without the Article III election and also phase in a single sales factor apportionment election (SB 2292).
- Vodafone Americas filed brief with Tennessee Supreme Court in alternative apportionment case in response to an amicus curiae brief filed by the Multistate Tax Commission (Vodafone Americas Holdings Inc. v. Roberts; No. M2013-00947-SC-R11-CV).
- COST writes letter to support legislation (SB 5449) to create an independent tax dispute forum (a "tax appeal division") within the Washington State Court of Appeals.
- Duel Tax Burden of S Corporations - report and map from Tax Foundation.
What are your areas of concern? Which development will impact your clients the most?
What development did you follow last week that is not listed above?
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