Analysis

Multistate Tax alert archive

State tax legislative, judicial, and administrative developments

​The Multistate Tax alert archive includes external tax alerts issued by Deloitte Tax LLP's Multistate Tax practice during the last three years. These external alerts highlight selected developments involving state tax legislative, judicial, and administrative matters. The alerts provide a brief summary of specific multistate developments relevant to taxpayers, tax professionals, and other interested persons.

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Most recent Multistate Tax alert

US Supreme Court denies cert in taxpayer challenges to MI and WA retroactive tax law amendments

In the May 22, 2017 order list, the United States Supreme Court denied certiorari in taxpayer challenges to a retroactive Michigan tax law amendment that had been upheld as constitutional at the state court level in Michigan. (The Supreme Court also denied cert in an unrelated taxpayer challenge to a retroactive Washington B&O tax law amendment.)

The appeal in Michigan stemmed from taxpayer challenges to the 2014 enactment of Public Act 282 (PA 282), which had retroactively rescinded Michigan’s membership in the Multistate Tax Compact (Compact) effective January 1, 2008. This retroactive element of PA 282 neutralized the election provided under Article III of the Compact by which certain taxpayers had previously sought to compute their Michigan Business Tax (MBT) liability pursuant to the Compact’s equally weighted, three-factor apportionment formula.

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2016 Multistate Tax alerts

Find out what you missed in 2016. Explore our archive.

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2015 Multistate Tax alerts

Find out what you missed in 2015. Explore our archive.

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2014 Multistate Tax alerts

Find out what you missed in 2014. Explore our archive.

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2013 Multistate Tax alerts

Key updates in 2013. Explore our archive.

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