State income tax rules for the market-based sourcing of services

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August 2016


The authors compare and contrast requirements among the states, especially California, New York, Massachusetts, Tennessee, Pennsylvania, and Rhode Island, and argue that the lack of uniformity in how states implement market-based sourcing is problematic.

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Scott Austin

Principal, State and local tax, PwC US

Jack Kramer

National State Income/Franchise Leader, PwC US

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