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

Indiana amends tax code, updates IRC conformity, and authorizes an amnesty

Indiana Governor Pence recently signed into law Senate Bill 441 and House Bills 1472, 1271, and 1001, which collectively include the following modifications to the Indiana tax code:

  • Elimination of the sales factor “throwback” rule
  • Revision of the intercompany expense “addback” statute
  • Redefinition of “business income”
  • Updated conformity to the Internal Revenue Code
  • Adoption of several changes to Indiana sales and use tax law
  • Authorization of a new amnesty program

This tax alert summarizes these law changes, which have various effective dates as specified in the discussion that follows.

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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Robert Uhl

Partner | Deloitte & Touche LLP


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