

Michigan updates sales and use tax guidance on computer software and digital goods
New Mexico updates guidance regarding marketplace sales
Massachusetts Supreme Judicial Court holds capital gain from sale of low income housing project exempt from income tax
Water’s-edge combined reports and 80/20 companies
More COP sunshine: Florida gets it, Pennsylvania doesn’t
Sixth Circuit finds Kentucky’s severance tax discount on coal discriminates against interstate commerce
North Dakota updates guidance on Wayfair small seller exception
Iowa proposes updates to sales tax regulations related to digital-based services
No Maryland sales and use tax exemption for for-profit company’s purchases made for non-profit hospitals
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