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 five 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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Proposed New Jersey regulations address market-based sourcing

On March 16, 2020, the New Jersey Division of Taxation released proposed amendments and a new rule to address the market-based sourcing provisions under the Corporation Business Act. The proposed regulations include the following:

  • A rule amendment to apply cost of performance sourcing to privilege periods prior to July 31, 2019,
  • A new rule to provide a method of allocating receipts from certain services using market-based sourcing for privilege periods ending on or after July 31, 2019,
  • A method for allocating certain lump sum payments, and
  • Examples to illustrate certain services and industries.

2020 Multistate Tax alerts

 

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2019 Multistate Tax alerts

 

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2018 Multistate Tax alerts

 

2017 Multistate Tax alerts