Weekly Round-Up: Tiny Homes, State Sovereignty and the MTC Market-Based Sourcing Regulations

Tiny House Plan


In this week’s issue of the Bloomberg BNA Weekly State Tax report, Bloomberg BNA's Ernst Hunter discusses the sales tax treatment of “tiny homes”—very small, often movable houses that are much less expensive than a traditional home. While many jurisdictions have existing sales tax rules for mobile homes, this article explores the implications of applying those rules to tiny homes.

The article can be read in its entirety here.

Other highlights from the 12/11/15 issue of the Weekly State Tax Report:

* The U.S. Supreme Court tackles the nature of state sovereignty during the oral arguments for Franchise Tax Bd. of Cal. v. Hyatt

* The MTC forwards model regulations for market-based sourcing of receipts from sales of services to the Executive Committee

* The Michigan Treasury declines to appeal a state appeals court decision on the taxation of cloud-based software, but may look to the legislature to get its way

* Hallmark Marketing Co. LLC and the Texas Comptroller's Office disagreed over whether the company was obligated to include a net loss from the sale of an investment asset when it reported company-wide gross receipts in calculating its Texas franchise tax

Some notable developments from the State Tax Developments Tracker–Bloomberg BNA’s new tool for monitoring important developments in all the states:

Illinois Department of Revenue Adopts Rules on Apportionment of Business Income of Transportation Companies

New Jersey Superior Court Appellate Division Affirms Tax Court's Decision Reversing Director's Assessment And Holding Throw-Out Rule Inapplicable

California Franchise Tax Board Announces That State Wants To Return $28 Million in Undelivered Income Tax Refunds

Indiana Department of Revenue Releases Report on Tax Amnesty 2015

For more information about this and other state tax issues, sign up for a free trial of the Bloomberg BNA Premier State Tax Library.

In other developments… 

Net loss carryforward cap violates Pennsylvania Constitution, by RSM

New Employee-Training Credits & Incentives Opportunities in New York, by Deloitte Tax LLP