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California income taxation of revenue from outsourcing services performed outside of California for a California based service provider

Today I want to talk about California income taxation of an out of state outsourcing service company that performs all its services from its non-California office for a California service provider. Let’s say that you are an Omaha, Nebraska based

Posted in Taxation

When may receipts from the sale of a business be excluded from the seller’s California sales factor?

Today I want to talk about the state franchise or income tax cost of selling a business. Let’s say that you are the CFO of a Virginia based company operating globally.  You earn about 30% of your operating income from

Posted in Taxation

New Oregon Sourcing Rule for Income Taxation of Revenue Earned by Out of State Based Professionals from Oregon Clients

Today I want to talk about professionals providing out of state based services to Oregon clients. Let’s say you are a San Francisco securities lawyer and you helped a Portland company raise capital through a private placement.  Your services consisted

Posted in Taxation

Apportioning Professional Services Using the Sales Factor

Today I want to talk about professionals providing remote services across state lines. Let’s say you are a State A natural resources lawyer working on a State B mining project for a client based out of State C.  All your

Posted in Taxation, Uncategorized

Sourcing Online Digital Sales Through Internet Protocol Identification

Today I am going to talk to you about a common problem for remote sellers of digital products. Let’s say that you are a Montana based company that sells online digital products throughout the United States. You know that Texas

Posted in Taxation

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