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possible typo on december 2016 newsletter

December 22, 2016 • Alan Gassman • Log In to Post Comments

under title , ' self-employed axpayers must apoortion income

it shows ' for taxable years beginning on or after January 1, 2103' what should it be?


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The online version says below. Was this omitted in the printed or emailed version?

However, for taxable years beginning on or after January 1, 2013, California requires the use of market-based sourcing for sales other than sales of tangible personal property (i.e., sales of intangibles and services). Thus, the source of the income is where the customer derives the benefit, not where the services are performed.1 This changed the rules for self-employed taxpayers operating a multistate business, who are “sellers” of their services.

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