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Massachusetts Supreme Judicial Court Approves Sales Tax Apportionment for Software


By , , and on May 25, 2021
Posted In Allocation/Appointment, Constitutional Issues, Local Tax, Massachusetts, Nationwide Importance, Sales Tax

On May 21, 2021, the Massachusetts Supreme Judicial Court issued a decision affirming the Massachusetts Tax Appeal Board’s decision in favor of Microsoft and Oracle, ruling that the companies may apportion sales tax to other states on software purchased by a Massachusetts company from which the software was accessed and seek a tax refund. The...

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Indiana Tax Court Upholds Pharmacy Benefit Management Costs of Performance Approach


By and on May 21, 2021
Posted In Allocation/Appointment, Income Tax, Indiana, Local Tax, Nationwide Importance

The Indiana Tax Court held that a “pharmacy benefit management company” sold services as opposed to tangible personal property for tax years 2011 through 2013. The company’s receipts were properly sourced as revenue from services under the income producing activity/costs of performance rule, which in this case meant that all receipts were sourced outside of...

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Texas Governor Signs Bill Exempting Medical Billing Services from Sales Tax


By and on May 4, 2021
Posted In Insurance Tax, Sales Tax, Texas

Texas Governor Greg Abbott has signed HB 1445 into law, making “medical or dental billing services” exempt from sales tax. Under the statute, a “medical or dental billing service” is defined as “assigning codes for the preparation of a medical or dental claim, verifying medical or dental insurance eligibility, preparing a medical or dental claim...

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Wisconsin Court of Appeals Rules That Department Cannot Deny John Deere DRD Because of the Department’s Prior Guidance on Foreign Distributions


By , and on Feb 26, 2021
Posted In Local Tax, Nationwide Importance, Wisconsin

The Wisconsin Court of Appeals, District IV, issued its decision in Wisconsin Department of Revenue v. Deere & Company, regarding the treatment of distributions from foreign partnerships that are treated as corporations for federal tax purposes. There were two questions presented in the case. The first issue was whether distributions received by John Deere qualified...

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New Jersey Reconsiders Financial Transaction Tax


By , , and on Sep 21, 2020
Posted In Nationwide Importance, New Jersey, Transaction Taxes

A troubling New Jersey financial transaction tax proposal, which appeared to be gaining in popularity over the last few months, has reportedly been left out of the 2021 budget deal Governor Phil Murphy struck with legislative leaders last week. The decision to drop the transaction tax from the deal came days after the Wall Street...

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