Post-'Wayfair' sales tax case: The path forward for sales and use tax reporting
Learn more about the US Supreme Court's June 2018 decision in the South Dakota v. Wayfair case. Understand the potential Wayfair sales tax impact on online retailers, consumers, and state tax authorities across the country.
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CA FTB notice applies IRC § 367 regulations to transactions with insurers
Multistate Tax alert | March 1, 2019
This tax alert summarizes the new California Franchise Tax Board (FTB) Notice 2019-1, dated February 25, 2019, which states FTB’s intention to apply “the principles of the regulations promulgated under IRC section 367."