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Indiana Tax Court Rules Transfer Pricing Studies Should Be Respected When Determining Indiana Income
On December 18, 2015, the Indiana Tax Court granted a taxpayer's motion for summary judgment and held that the Indiana Department of Revenue improperly adjusted the taxpayer's Indiana source income...
United States
8 Feb 2016
Indiana Tax Court Holds Taxpayer Not Required To File Combined Return
On September 10, 2015, the Indiana Tax Court granted a taxpayer's motion for summary judgment and held that the Indiana Department of Revenue could not require the taxpayer to file a combined return with non-resident affiliates.
United States
29 Sep 2015
Ohio Enacts Budget Including Click-Through Nexus Provisions
On June 30, Ohio Governor John Kasich signed budget legislation which makes various changes to sales and use tax nexus standards, including the adoption of click-through nexus.
United States
10 Aug 2015
Indiana Income And Sales Tax Legislation Enacted
Indiana Governor Mike Pence has signed several bills that significantly change elements of the Indiana income and sales tax laws.
United States
28 May 2015
Ohio Board Of Tax Appeals Holds Out-Of-State Retailers With Significant Gross Receipts Have Substantial Nexus For CAT
In two similar cases decided on the same day, the Ohio Board of Tax Appeals has upheld Commercial Activity Tax assessments levied upon two out-of-state retailers under Ohio’s "bright-line presence" standards.
United States
18 Mar 2015
Ohio Enacts Municipal Income Tax Reform
Concluding a process that spanned several years, Ohio Governor John Kasich signed legislation on December 19th reforming Ohio’s municipal income tax system.
United States
13 Jan 2015
Kentucky Court Of Appeals Holds Telecommunications Tax Is Unconstitutional
The Kentucky Court of Appeals has held that the state’s telecommunications tax is unconstitutional because it prohibits local governments from collecting telecommunications franchise fees.
United States
13 Jan 2015
Indiana Supreme Court Holds Foreign Source Dividends Not Deductible In Calculating Net Operating Loss
Caterpillar, a multinational corporation headquartered in Illinois, deducted FSDs when calculating its Indiana NOLs for its 2000-2003 tax years.
United States
6 Oct 2014
Indiana Enacts Legislation Reducing Business Taxes
Indiana Governor Mike Pence approved legislation that contains a number of significant changes that will affect businesses operating in Indiana.
United States
29 Apr 2014
Kentucky Enacts Legislation Amending Intercompany Management Fee Addback, Imposing Remote Seller Notification Requirement
On April 4, Kentucky Governor Steve Beshear signed legislation that makes several changes to income tax law as well as sales and use tax law.
United States
22 May 2013
Kentucky Requires Filing Of Disclosure Schedule For Related-Party Costs
Kentucky Schedule RPC is the Department's newly developed reporting mechanism in response to a statute that adds back certain deductions for expenses paid to affiliated entities or related parties, unless an exception to the addback is met.
United States
21 Mar 2013
Ohio Enacts Legislation Overhauling Taxation Of Financial Institutions
On December 20, 2012, Ohio Governor John Kasich signed legislation that significantly modifies the taxation of financial entities in Ohio.
United States
22 Feb 2013
Ohio Adopts Changes To Bonus Depreciation Addback For Owners Of Pass-Through Entities
On December 11, Ohio Governor John Kasich signed legislation which makes significant changes to the bonus depreciation addback rules applicable for purposes of calculating the Ohio income tax.
United States
9 Jan 2013
Indiana Department Of Revenue Applies Market-Based Sourcing To Taxpayer Selling Audience Profile Information
In a letter of findings, the Indiana Department of Revenue applied a market-based sourcing method and required an out-of-state taxpayer to include receipts from audience profile information that it sold to Indiana customers in its sales factor.
United States
8 Jan 2013
Indiana Department Of Revenue Requires Taxpayer To Use "Stacking" Method To Apportion Income On Consolidated Return
In a letter of findings, the Indiana Department of Revenue required a taxpayer that filed an Indiana consolidated corporate income tax return to use an alternative apportionment method to fairly reflect Indiana income.
United States
29 Oct 2012
Indiana Supreme Court Holds Income Of Foreign Reinsurance Companies Is Not Subject To Premiums Tax, Not Exempt From Adjusted Gross Income Tax
Historically, UPS filed one consolidated Indiana corporate income tax return on behalf of itself and its affiliates.
United States
20 Jul 2012
Kentucky Legislation Authorizes Tax Amnesty Program
On April 11, Kentucky enacted legislation authorizing a tax amnesty program to be conducted during the state’s 2012-2013 fiscal year, covering most tax types imposed by the state, and applying to liabilities incurred during nearly ten years of tax periods.
United States
18 Jun 2012
Indiana Department Of Revenue Rules On NOL Calculation And Consolidated Group Membership Issues
In an administrative appeal from an assessment published as a Letter of Findings, the Indiana Department of Revenue recently determined that a corporate taxpayer could not factor foreign source dividend deductions into its net operating loss (NOL) deduction calculation.
United States
12 Apr 2012
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