In the Appeal of Mather, the California Office of Tax Appeals (OTA) held in a precedential opinion that New York City’s (NYC) Unincorporated Business Tax (UBT) was not a tax “imposed by and paid to another state,” as required...more
State’s Department of Revenue seeks taxpayer input on draft rules for new “Commercial Activity Tax” effective January 1, 2020.
The Oregon Department of Revenue has identified nearly three dozen issues stemming from its new...more