Texas – Single Sales Factor Apportionment Formula

SALT Report 1721 – The Texas Comptroller rejected a Taxpayer’s tax refund claim because the Taxpayer did not properly apportion its taxable income. The Taxpayer used the three-factor apportionment formula as required in the Multistate Tax Compac… Continue reading Texas – Single Sales Factor Apportionment Formula

Tennessee – Charges for Online Information are Taxable

SALT Report 1720 – The Tennessee Department of Revenue issued a Letter Ruling regarding fees charged by an out of state Taxpayer for access to resources on its website. The resources offered include library content, which allows the customer to ac… Continue reading Tennessee – Charges for Online Information are Taxable

Oklahoma – Penalties for Sales Tax Evasion or Late Filing

SALT Report 1719 – The Oklahoma Tax Commission issued guidance regarding the penalties that will be imposed on anyone who violates the state’s sales tax laws. These penalties will apply to anyone who has an Oklahoma Sales Tax Permit. Late filing –… Continue reading Oklahoma – Penalties for Sales Tax Evasion or Late Filing