On January 27, 2022, the Utah State Tax Commission held in Appeal No. 16-1358 that the state is constitutionally barred from apportioning and taxing the gain from the sale of a partnership where the seller and partnership...more
On February 24, 2022, the Utah Supreme Court ruled in Buck v. Utah Tax Comm’n, 2022 UT 11, that taxpayers are allowed to present broad evidence to establish they are not domiciled in Utah for individual income tax purposes...more
The Utah Tax Commission recently ruled in favor of a taxpayer in Case No. 16-155 by authorizing the taxpayer to use a single sales factor for Utah corporate franchise tax...
Under Utah law, taxpayers in certain NAICS Codes...more
Consumers should soon expect their online purchases to be subject to state sales taxes. On June 21, 2018, the Supreme Court ruled in South Dakota v. Wayfair, Inc. that a law allowing taxation of an out-of-state seller with no...more
6/28/2018
/ Appeals ,
Commerce Clause ,
Constitutional Challenges ,
Internet Retailers ,
Interstate Commerce ,
Out-of-State Companies ,
Physical Presence Test ,
Quill ,
Reversal ,
Sales & Use Tax ,
SCOTUS ,
South Dakota v. Wayfair ,
Substantial Nexus