Intangibles State Taxes

News & Analysis as of

Sales Factor Sourcing of Services & Intangibles

We still are waiting for the Pennsylvania Department of Revenue (the “Department”) to publish official guidance on the apportionment changes made by Act 52 of 2013. Effective for tax years beginning after December 31, 2013,...more

State & Local Tax Newsletter: TN Edition

The Tennessee Department of Revenue has issued Notice 13-06 to clarify the tax treatment of single-member limited liability companies (SMLLCs) owned by entities checking the box to be treated as corporations for federal tax...more

Spotlight on Tennessee: Factoring Transactions Are Not Subject to Related Party Intangible Expense Add-Back Statute

In 2012, Tennessee amended the excise tax statute to require prior approval before allowing intangible expenses to be deducted from net earnings for intangible expenses paid by one related party to another related party. In...more

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