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New Mexico Rules That Anesthesia Services Can Be Purchased Exempt for Resale

New Mexico’s gross receipts tax (what the state calls its sales tax) is generally imposed on receipts derived by the seller from performing services in the state; however, a resale of the services is not generally taxable if...more

New Jersey Tax Court Rules Undistributed Foreign Earnings of CFC Are Not Taxable Dividends

A recent decision by the New Jersey Tax Court held that while taxpayers were required to report undistributed income from “deemed repatriation dividends” on their federal tax returns, they were not required to report that...more

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