September 24, 2021
This Little Piggy Goes To Market
For three generations (rock and roll, disco and new wave) the sourcing of services for state income tax apportionment didn’t get a whole lot of attention. Sure, there were rules included in UDITPA (Uniform Division of Income for Tax Purposes Act) that applied to services, but that was just catch-all language for anything “other than tangible personnel property.” And heck, Congress didn’t even address services when it passed P.L. 86-272, maybe the only law they...
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