2018-04-09 Focus on States

This week we look at the following developments:

• Supreme Court will shortly hear oral arguments in Wayfair case
• A number of states increase pressure on out of state sellers
  • Idaho requires collection at $10,000 of sale from any seller that the Supreme Court doesn’t tell us lacks nexus in Wayfair
  • Georgia adds a $200,000/200 transaction tattletale statute
  • Oklahoma puts a $10,000 tattletale statute in place that also impacts referrers
• New York passes two TJCA SALT limitation workaround statutes - but do they work?
• IRS issues guidance on three TCJA topics on Monday, including 43 pages on Section 965 transition tax

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