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ICYMI | Current Developments in California, Florida, Indiana, and Pennsylvania

CPAs need to be aware of current tax developments in key states to properly advise their clients that are doing business in multiple jurisdictions. This ....

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Certainly COP: Florida Court Rejects Department Of Revenue's Attempt To Conflate Costs Of Performance Sourcing With Market-Based Sourcing - Government Policy & Public Finance

On March 1, 2023, a Florida trial court confirmed that costs of performance (COP) sourcing, not market-based sourcing, is Florida's standard methodology for sourcing service receipts for apportionment purposes. ....

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Certainly COP: Florida Court Rejects Department of Revenue's Attempt to Conflate Costs of Performance Sourcing With Market-Based Sourcing | Pillsbury - SeeSalt Blog

On March 1, 2023, a Florida trial court confirmed that costs of performance (COP) sourcing, not market-based sourcing, is Florida’s standard methodology for sourcing service receipts. ....

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Whose Income Producing Activity Is It Anyway? | Blank Rome LLP

Both states and taxpayers have struggled with how to correctly source service receipts for apportionment purposes. The myriad of state sourcing provisions certainly do not add any. ....

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Whose Income Producing Activity Is It Anyway?

Both states and taxpayers have struggled with how to correctly source service receipts for apportionment purposes. The myriad of state sourcing… ....

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