On March 1, 2023, a Florida Circuit Court rejected the Department of Revenue’s attempt to achieve a market-based sourcing result under Florida’s costs of performance sourcing rule that applies to receipts from services. In Billmatrix Corp. et al. v. Dep’t of Revenue, the court granted summary judgment in favor of a number of affiliated
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The New York Division of Tax Appeals finds vendor management fees are taxable sales of pre-written software
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Washington adopts workforce education investment surcharge regulation
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