Wayfair & Income Tax Nexus; Market-Based Sourcing, & Local Taxes

The SALT Show with Baker Botts L.L.P.

Oct 23 2019 • 8 mins

The SALT Show Episode 81 (Update for Week of October 20, 2019)

On this week’s episode: • Missouri’s 10-Year Refund Period • New Hampshire adopts market-based sourcing • Pennsylvania adopts an income tax nexus threshold • Wisconsin provides a brightline test for nexus based on employee presence • Labell v. City of Chicago – Chicago streaming tax upheld

Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify