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

City of Los Angeles business tax—Law firm expense reimbursement settlement

On October 26, 2017, the Los Angeles County Superior Court of California granted a motion for a preliminary settlement of a class action suit in Berkes Crane Robinson & Seal LLP v. The City of Los Angeles, regarding the Los Angeles business tax (LABT), specifically whether lawyers and law firms (Firms) are required to include expense reimbursements in the measure of taxable gross receipts for purposes of computing their LABT. In the preliminary monetary settlement, the City of Los Angeles (City) has agreed to set aside approximately $4.5 million from which Firms can claim a refund of overpaid taxes for the refund period that covers tax years 2010-2016 (i.e., tax paid in years 2011 through 2017), if Firms paid tax on reimbursed expenses to the City. Going forward, the City will no longer tax Firms on reimbursed expenses.

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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