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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San Francisco tax update

Beginning January 1, 2019, a number of tax law changes will become effective in the City of San Francisco (the city). Two of these resulted from recent voter-enacted initiatives, notably:

  • The Homelessness Gross Receipts Tax, which was passed on November 6, 2018, ballot, is imposed on the gross receipts of a business above $50,000,000 that are attributable to the city. The monies raised are intended to fund services for the homeless. The Homelessness Gross Receipts tax is in addition to, and incorporates the rules, of the existing City Gross Receipts Tax (GRT); and
  • The Commercial Rents Tax, which passed on the June 5, 2018, ballot, is imposed on the gross receipts earned from a lease or sublease, at the rates of 3.5 percent for commercial space and 1 percent for warehouses and industrial space in the city. The monies raised are intended to fund early child care and education.

In addition, the city enacted an economic presence nexus rule, whereby a remote seller or service provider with more than $500,000 in annual gross receipts attributable to the city will be considered as “engaging in business within the city,” and therefore subject to registration and gross receipts tax filing requirements.

Finally, the city also announced that the Payroll Expense Tax, which was originally scheduled to phase out in 2018 will remain in place at the rate of 0.38 percent.

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2018 Multistate Tax alerts

 

2017 Multistate Tax alerts

 

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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