Guidance from state tax departments can be a useful resource for analyzing how a state’s tax laws apply to a specific set of facts. But with increasing frequency, tax departments are releasing guidance that seems less concerned with analyzing the law as it exists than with establishing taxing principles that reflect a vision of what a tax department believes the law should be.
Originally published in Bloomberg BNA Daily Tax Report: State, DTRS 3/28/17 - November 2nd, 2017.
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