California: The Franchise Tax Board on July 21, 2020, is holding an “interested parties meeting” regarding the next round of amendments to the market-based sourcing rules for sales other than sales of tangible personal property.
Illinois: A state appellate court held that a taxpayer (retailer) was not a “construction contractor” when it sold and installed certain built-in appliances and was therefore required to collect sales tax on the appliance sales
Source: KPMG
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