Multistate – Marketplace Fairness Act: Chairman Goodlatte Releases Long Awaited Discussion Draft January 2015

Salt Report 3560 – On January 12, 2015, Chairman Goodlatte released a discussion draft (Online Sales Simplification Act of 2015) describing an origin based sales and use tax collection system for states participating in a, to be established, “distribution agreement”.  Continue reading Multistate – Marketplace Fairness Act: Chairman Goodlatte Releases Long Awaited Discussion Draft January 2015

California – Terravant Wine Decision True Object Test (Lease v. Service)

Salt Report 3559 – At the first BOE hearing on January 21, 2015 this year, the board considered the appeal of Terravant Wine Company LLC.  In a taxpayer victory, the unresolved issues being decided were as follows: Whether petitioner was Continue reading California – Terravant Wine Decision True Object Test (Lease v. Service)