IN THIS ISSUE: New York Issues (Another) Advisory Opinion on Taxability of Financial Advice Services; Utah Goes Market for Sourcing of

Financial Institution Services; Iowa Supreme Court Deep-Fries Commerce Clause; Salt Pet of the Month; The Latest ATM Fee, a Sales Tax?; Recently Seen and Heard; Inclusion of Insurance Company in Unitary Return – When Is an Insurance Company “Subject to” Premium Tax?; Come See Us; Connecticut “WREITS” Guidance for REITs and Economic Nexus; Retailers, Finance Companies and Sales Tax Refunds on Bad Debt – Heads I Win, Tails You Lose;Washington Court of Appeals Holds Retroactive Application of a Statute Unconstitutional; The Sutherland SALT Team.