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