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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 four 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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All States

August 7, 2024: IRS releases additional guidance for SAF, pilot USDA program, and SAF GREET model
February 8, 2024: IRS releases additional guidance for sustainable aviation fuel credit
October 6, 2022: Multiple states enact legislation addressing technologies specified in federal IRA and CHIPS Acts
August 25, 2022: Inflation Reduction Act reinstates excise tax credits and Superfund excise tax
August 16, 2022: Potential state tax impacts of Inflation Reduction Act

Alabama

April 24, 2023: Alabama Tax Tribunal rules that nonresident’s income from Alabama company is subject to tax
September 6, 2022: Alabama opinion allows intercompany interest expense exception under income tax addback statute
July 12, 2022: Reminder - Alabama pass-through entity tax election due August 15
September 16, 2021: Alabama proposes rule requiring pass-through entity level tax for financial institutions
May 19, 2021: Alabama amends recent pass-through entity tax election
February 17, 2021: Alabama passes wide ranging tax legislation addressing the CARES Act and federal COVID relief
July 14, 2020: Alabama: Beverage-processing machines sold to wholesaler qualify for reduced use tax rate
October 2, 2019: New Alabama law implements financial institution excise tax reformsm
May 23, 2018: Alabama (AL) DOR issues guidance regarding IRC Section 965 deemed repatriation impact on taxpayers
March 20, 2018: Alabama enacts tax amnesty program commencing on July 1

Arizona

July 16, 2021: Arizona enacts elective Arizona small business tax and pass-through entity
July 8, 2021: Arizona enacts broad changes to individual income tax and amends other taxes
May 12, 2021: Arizona legislation addresses administrative rulings and procedures
April 27, 2021: Arizona updates Internal Revenue Code conformity date
July 16, 2019: Arizona updates internal revenue code conformity and enacts economic nexus

California

November 7, 2024: San Francisco voters approve changes to city’s business taxes
November 4, 2024: California’s indefinite extension of electronic notification provision for taxpayer communications
September 24, 2024: California Franchise Tax Board proposes adoption of market-based sourcing regulation
July 1, 2024: California enacts Senate Bills 167 and 175 on NOLs and credits
June 24, 2024: California bill suspends net operating losses, limits certain tax credits, and clarifies apportionment
May 6, 2024: California OTA – Deducted foreign dividends includible in sales factor
February 26, 2024: California court denies FTB’s motion to modify judgment declaring P.L. 86-272 guidance invalid
December 20, 2023: California court declares Franchise Tax Board P.L. 86-272 guidance invalid
August 8, 2023: California OTA - Activities related to deductible income permitted in apportionment factor
July 14, 2023: California enacts legislation requiring income from ING trusts to be included in grantor’s income and subject to tax
February 1, 2023: California postpones requirement to report California tax basis capital accounts until tax year 2023
September 8, 2022: California proposed legislative fix for pass-through entity tax issue
August 10, 2022: California ruling on sourcing of IRC section 751 gain from the sale of a partnership interest
August 8, 2022: California Franchise Tax Board erroneously refunds some 2022 pass-through entity tax payments
June 24, 2022: Taxpayers consenting to inclusion in California’s pass-through entity tax may have a reduced other state tax credit due to calculation mechanics
May 13, 2022: Nonresident withholding considerations under California’s pass-through entity tax regime
April 19, 2022: California Franchise Tax Board issues guidance on sourcing gross receipts from sales of services to business entities
April 15, 2022: California OTA concludes gain from goodwill constitutes apportionable business income to nonresident S corporation shareholders
March 17, 2022: California provides guidance on tax basis capital accounts reporting requirement
February 28, 2022: California Franchise Tax Board guidance on application of P.L. 86-272 to activities conducted via the internet
February 16, 2022: California restores NOLs and removes the business tax credit limit for 2022
February 09, 2022: California enacts changes to pass-through entity tax
February 04, 2022: California legislature proposes changes to pass-through entity tax
January 05, 2022: California Franchise Tax Board opines on pass-through entity structures that may be in a unitary relationship
July 16, 2021: California enacts pass-through entity tax election
June 9, 2021: California Legislature moves A.B. 71, relating to taxation of GILTI and repatriation income, to inactive file
May 21, 2021: California Legislature proposes A.B. 71, relating to taxation of GILTI and repatriation income-Updated
May 19, 2021: California Franchise Tax Board to hold Sixth Interested Parties Meeting on market-based sourcing regulation
April 30, 2021: California Governor signs A.B. 80 relating to PPP loans
January 19, 2021: California FTB Grants Automatic Consent for California-Only Accounting Method Changes
November 13, 2020: San Francisco Voters Approve Ballot Measures Overhauling City’s Business Taxes and Imposing a New “Overpaid Executive Gross Receipts Tax"
October 9, 2020: California Law Excludes PPP Loans Forgiven under the CARES Act from Gross Income
October 7, 2020: California legislature allows certain non-US affiliates to deem to elect water’s edge
September 30, 2020: California legislature allows group returns for international business travelers
July 15, 2020: California FTB proposes additional amendments to market-based sourcing rules
July 13, 2020: California court of appeal rules that a Trust is taxable on all California source income, without regard to the residence of fiduciaries
June 30, 2020: California enacts three-year NOL suspension and business tax credit limit
June 18, 2020: California Governor’s revised budget proposes 3-year NOL suspension and business incentive tax credit limit
April 10, 2020: New California pass-through entity withholding forms for 2020
December 19, 2019: California issues Legal Ruling 2019-02 on disregarded limited partnerships (not LLCs)
December 10, 2019: California: Office of Tax Appeals determines Value Added Tax (VAT) on services includible in sales factor
November 8, 2019: California law expands interstate sales and use tax truck exemption
August 14, 2019: San Francisco updates—Superior Court rejects challenges to Commercial Rents, Homelessness Gross Receipts Taxes (GRT), and other developments
July 30, 2019: California releases legal ruling addressing requests for variance from standard apportionment formulas
July 17, 2019: California conforms to several federal tax reform provisions
July 15, 2019: California FTB proposes new method for sourcing receipts from asset management services
June 6, 2019: California: Revised proposed withholding requirements for domestic pass-through entities—public comments due June 17, 2019
March 1, 2019: CA FTB notice applies IRC § 367 regulations to transactions with insurers
December 13, 2018: San Francisco tax update
December 5, 2018: CA CCR Ruling: Mortgage servicing contracts and interest rate hedging contracts do not generate financial income
August 28, 2018: California Court of Appeal—class action suit seeking a total refund of LLC fees may move forward
June 5, 2018: California FTB allows oral hearings for FTB-initiated proposed variances from standard apportionment
May 31, 2018: California FTB issues proposed language for new Regulation Section 23663-6
May 1, 2018: California FTB issues final report on California’s conformity to 2017 federal income tax changes
April 13, 2018: California FTB issues three of four anticipated reports on California’s conformity to 2017 federal income tax changes
February 28, 2018: California apportionment and allocation of partnership income—proposed FTB amendments
February 20, 2018: California FTB issues Preliminary Report on California’s conformity to various provisions of the Federal Tax Reform Act

Colorado

May 19, 2022: Colorado enacts changes to pass-through entity tax
June 30, 2021: Colorado enacts pass-through entity tax election
June 29, 2021: Colorado enacts several law changes impacting income and indirect taxes
January 19, 2021: Colorado—Significant new developments in home rule municipalities
June 29, 2020: Grandfathering provisions that allowed certain jurisdictions to tax internet access set to expire on June 30, 2020
July 10, 2019: Colorado enacts sales tax legislation
June 15, 2018: Colorado enacts market-based sourcing provisions

Connecticut

July 14, 2023: Connecticut extends corporation business tax surcharge and makes pass-through entity tax optional
July 9, 2021: Connecticut enacts biennium budget bill
July 25, 2019: Connecticut enacts broad tax changes during 2019 legislative session
June 7, 2018: Connecticut enacts new pass-through entity tax and other tax law changes

Delaware

January 19, 2024: Delaware—Invitations for 2024 unclaimed property voluntary disclosure agreement regulations
November 20, 2023: Delaware unclaimed property audit notices sent to companies that failed to respond to VDA invitations
October 12, 2023: Expansion of Delaware’s unclaimed property compliance efforts
July 25, 2023: Delaware sends additional unclaimed property VDA program invitations
February 27, 2023: Delaware – Invitations for 2023 unclaimed property voluntary disclosure agreement

Florida

July 8, 2021: Florida updates Internal Revenue Code conformity while decoupling from certain federal provisions
April 21, 2021: New Florida requirement to collect and remit sales tax for remote sellers and marketplace providers
August 13, 2019: Florida legislative update
March 30, 2018: Enacted Florida legislation provides for IRC conformity update and other tax law changes

Georgia

June 1, 2023: Georgia and Indiana enact legislation relating to IRC section 174
May 8, 2023: Georgia imposes sales tax on certain digital products and decouples from TCJA changes to IRC section 174
May 8, 2023: Georgia enacts changes to pass-through entity tax
May 5, 2022: Georgia enacts elective consolidated filing for affiliated corporations
May 13, 2021: Georgia enacts judicial deference law
May 13, 2021: Georgia enacts a pass-through entity-level tax election
April 6, 2018: Georgia S.B. 328 enacted—provides for full subtraction of GILTI income
March 19, 2018: GA H.B. 918 enacted—includes IRC conformity amendment and income tax rate reductions

Hawaii

June 5, 2023: Hawaii enacts pass-through entity tax election
January 05, 2022: Hawaii issues guidance on REIT notification requirement
June 29, 2020: Grandfathering provisions that allowed certain jurisdictions to tax internet access set to expire on June 30, 2020

Idaho

April 11, 2023: Idaho State Tax Commission adopts market-based sourcing rules
April 13, 2022: Idaho enacts law to protect Idaho businesses from taxation by other jurisdictions
March 21, 2022: Idaho adopts single sales factor and market sourcing apportionment
May 11, 2021: Idaho enacted legislation reduces income tax rates and provides one-time tax rebate
May 10, 2021: New Idaho law shifts burden of exemption or resale certificate to the purchaser
April 29, 2021: Idaho enacts a pass-through entity-level tax election
May 29, 2018: Recent Idaho law amendments provide income tax rate reductions and amend IRC conformity

Illinois

July 11, 2024: Illinois fiscal year 2025 state tax incentive package
June 17, 2024: Illinois fiscal year 2025 state budget tax highlights
June 30, 2023: Illinois fiscal year 2024 budget highlights
December 8, 2022: Illinois pass-through entity tax Q4 estimated payments due December 15 for calendar year taxpayers
September 12, 2022: Illinois amends regulation defining taxable in other jurisdictions
August 31, 2021: Illinois enacts pass-through entity tax election
June 16, 2021: Illinois fiscal year 2022 state budget highlights
June 4, 2021: Illinois proposes new pass-through entity tax election
November 4, 2020: Illinois Voters Rejected Graduated Income Tax Rate
September 18, 2019: Illinois revises definition of compensation paid in state, employer withholding requirements
August 16, 2019: Illinois passes credit reforms
July 3, 2019: Illinois legislature adopts substantial changes to tax laws
January 18, 2018: IL Appellate Court—compressed natural gas not subject to motor fuel tax

Indiana

February 24, 2023: Indiana enacts pass-through entity tax election
June 1, 2021: Indiana updates Internal Revenue Code conformity
August 17, 2020: State advance pricing agreement and transfer pricing audit initiatives in Indiana and North Carolina
May 24, 2019: Indiana passes legislation to adopt market sourcing and enact other tax law changes
June 11, 2018: Enacted Indiana legislation provides for IRC conformity update, decouples from new IRC Section163(j) and expands DRD

Iowa

May 12, 2023: Iowa enacts pass-through entity tax election
June 18, 2021: Iowa enacts tax relief bill that includes several income tax law changes
June 18, 2018: Iowa enacts income tax and sales/use tax changes

Kansas

April 19, 2022: Kansas enacts pass-through entity tax election
May 5, 2021: Kansas Legislature overrides Governor veto to enact significant indirect and income tax law changes

Kentucky

March 27, 2023: Kentucky enacts pass-through entity tax election
April 18, 2022: Kentucky enacts various indirect and income tax changes and establishes a tax amnesty program
May 14, 2019: Kentucky enacts omnibus tax bills
May 29, 2018: Enacted Kentucky legislation provides for mandatory combined reporting for unitary businesses and additional sales tax changes
April 27, 2018: Kentucky legislation provides for IRC conformity update, apportionment changes, and flat five percent tax rate

Louisiana

April 19, 2024: Louisiana modifies approval process for the Industrial Tax Exemption Program
July 25, 2023: Louisiana enacts changes to pass-through entity tax election
June 29, 2023: Louisiana repeals sales factor throw-out rule
February 23, 2023: Louisiana Board of Tax Appeals rules that cloud storage services are exempt under the ITFA
November 18, 2021: Louisiana voters ratify constitutional amendment reducing tax rates and repealing federal income tax deduction
November 4, 2021: Louisiana announces Transfer Pricing Managed Audit Program

July 7, 2021: Louisiana enacts law to extend carryover of corporate net operating losses to an indefinite period
January 27, 2021: Louisiana appellate court holds gains from sale of LLC interest included in sales factor denominator
August 7, 2018: Enacted Louisiana sales and use tax law amends tax rate and availability of exclusions/exemptions
July 17, 2018: Enacted Louisiana law addresses the timing of expiring corporate income tax provisions

Maryland

May 23, 2023: Maryland Supreme Court vacates lower court rulings on digital advertising services tax
October 24, 2022: Maryland circuit court strikes down tax on digital advertising services
April 18, 2022: Lawmakers enact and propose fuel tax suspensions and relief
June 3, 2021: Maryland enacts emergency bill addressing taxation of digital advertising and digital products
February 18, 2021: Maryland enacts tax on digital advertising services
June 3, 2020: Maryland enacts optional election allowing pass-through entities to pay income tax with respect to resident members
May 16, 2018: Enacted Maryland law phases in single sales factor apportionment formula

Massachusetts

November 6, 2023: Massachusetts Life Sciences Center Tax Incentive Program expected to open in December 2023
October 4, 2023: Massachusetts adopts significant tax legislation, including adoption of single sales factor in 2025
December 7, 2022: Massachusetts issues guidance interpreting VAS Holdings
July 15, 2022: Massachusetts Supreme Court denies motion for reconsideration in apportionment case
January 13, 2022: Massachusetts pass-through entity tax estimated payments due January 18, 2022
October 8, 2021: Massachusetts enacts pass-through entity tax election
June 8, 2021: Massachusetts Supreme Judicial Court rules in favor of taxpayers on sales tax apportionment for software
October 21, 2019: Massachusetts Life Sciences Center tax incentive program
July 19, 2019: Massachusetts Appeals Court uses an entity level transactional approach in applying cost of performance rules
December 4, 2018: Massachusetts enacts legislation clarifying the income tax treatment of GILTI for corporate excise tax purposes
July 24, 2018: MA ATB—Retailer is 'manufacturing corporation' for Massachusetts Excise tax

Michigan

December 21, 2021: Michigan enacts flow-through entity tax election
July 27, 2020: Michigan issues notice on the corporate income tax treatment of IRC 163(j)
January 28, 2019: Enacted Michigan legislation—amends financial institution tax base calculation
January 30, 2018: January 30, 2018: MI Appellate Court—Legal services sourced to client location for Detroit City Income Tax sales factor purposes

Minnesota

May 31, 2023: Minnesota enacts retail delivery fee and other sales and use tax law changes
May 30, 2023: Minnesota enacts several changes to its income and franchise tax laws
January 31, 2023: Minnesota tax bill updates IRC conformity date
July 6, 2021: Minnesota enacts pass-through entity tax election
June 26, 2019: Minnesota enacts broad tax changes including retroactive IRC conformity

Mississippi

April 20, 2022: Mississippi clarifies sales and use taxation of computer software and related services
April 19, 2022: Mississippi enacts pass-through entity tax election

Missouri

July 31, 2024: Missouri enacts changes to pass-through entity tax, including opt-out election
July 7, 2022: Missouri enacts pass-through entity tax
June 30, 2021: Missouri enacts several indirect and income tax law changes
July 31, 2018: Enacted Missouri legislation includes personal income tax changes
July 26, 2018: Missouri sales tax amendment enacted—manufacturing includes telecommunication services
June 26, 2018: Enacted Missouri legislation includes future reduction to corporate income tax rate and apportionment changes

Montana

May 22, 2023: Montana enacts pass-through entity tax election
June 2, 2021: Montana enacts legislation increasing class eight business equipment tax exemption
May 28, 2021: Montana enacted legislation creates employer job growth incentive tax credit
May 18, 2021: Montana enacted legislation modifies corporate apportionment factor, overhauls individual income tax law, and eliminates numerous tax credits

Nebraska

October 23, 2024: Nebraska Supreme Court upholds taxation of section 965 income
June 13, 2023: Nebraska enacts pass-through entity tax election

Nevada

January 28, 2021: Nevada Department of Taxation announces that upcoming amnesty program begins February 1

New Jersey

September 24, 2024: New Jersey enacts tax credits related to investments in artificial intelligence
July 13, 2023: New Jersey enacts changes to corporation tax laws
June 27, 2022: New Jersey announces Transfer Pricing Initiative
January 20, 2022: New Jersey revises elective pass-through entity business alternative income tax
October 6, 2021: New Jersey extends compliance initiative for Corporation Business Tax
June 14, 2021: New Jersey announces compliance initiative for Corporation Business Tax
January 13, 2021: New Jersey Economic Recovery Act of 2020 Creates a New Suite of Economic Development Programs
July 8, 2020: Proposed New Jersey regulations address market-based sourcing
June 30, 2020: New Jersey issues temporary rules addressing GILTI, FDII, and Addback provisions
June 1, 2020: New Jersey: Net deferred tax liability deduction form must be filed by July 1
January 24, 2020: New Jersey establishes elective entity tax for pass-through entities (PTE)
October 26, 2018: New Jersey A4495 enacted conforming CBT to IRC Sec. 250 deduction and amending mandatory combined reporting provisions
July 25, 2018: New Jersey law establishes a tax amnesty program
July 18, 2018: New Jersey enacts sweeping Corporate Business Tax changes
July 3, 2018: New Jersey enacts, on July 1, sweeping corporate business tax changes
June 22, 2018: New Jersey Superior Court appellate division affirms Tax Court decision in MCI
June 13, 2018: New Jersey authorizes the creation of charitable funds for property tax credit purposes
February 6, 2018: New Jersey modifies provisions applicable to certain tax credit transfers

New Mexico

March 8, 2024: New Mexico enacts flat corporate income tax rate and taxes Subpart F income
April 10, 2023: New Mexico enacts changes to pass-through entity tax
March 09, 2022: New Mexico enacts pass-through entity tax election
July 29, 2021: New Mexico issues guidance for gross receipts tax destination-based sourcing rules for sales of services
June 29, 2020: Grandfathering provisions that allowed certain jurisdictions to tax internet access set to expire on June 30, 2020
September 25, 2019: New Mexico enacts sweeping tax legislation

New York

January 11, 2024: New York adopts final corporate income tax regulations
December 28, 2023: New York corporate income tax regulations published December 27, 2023
September 29, 2023: New York formally proposes corporate income tax regulations
September 8, 2023: Updated New York State and New York City pass-through entity tax guidance
May 17, 2023: New York enacts 2023 – 2024 Budget Act
February 24, 2023: Reminder: New York State and City pass-through entity tax deadlines approaching
February 15, 2023: New York 2024 Executive Budget would extend higher Article 9-A tax rates and amend MCTMT
September 13, 2022: New York enacts economic nexus for NYC Business Corporation Tax and accelerates NYC PTET to tax year 2022
August 29, 2022: New York pass-through entity tax considerations for 2022 tax year
August 2, 2022: New York Appellate Court reverses Tax Appeals Tribunal in statutory resident case
August 2, 2022: New York releases “final update” to draft corporate apportionment regulations – impact to investment managers
June 01, 2022: New York City provides interest and penalty relief for S corporations making the New York State pass-through entity tax election
May 14, 2022: New York extends the election deadline for the tax year 2022 Pass-through Entity Tax to September 15
April 27, 2022: New York 2022-2023 budget includes revisions to pass-through entity tax and creates New York City pass-through entity tax
April 6, 2022: New York Supreme Court Appellate Division holds broker-dealer sourcing rules do not apply to non-broker-dealer disregarded entities
October 7, 2021: Recent guidance addressing New York’s new pass-through entity tax
June 7, 2021: Overview of New York's new pass-through entity tax
April 24, 2020: New York 2020-2021 State Budget Bill enacted
August 2, 2019: New York releases revised draft corporate regulation on market-based sourcing for investment managers
July 31, 2019: New York enacts new treatment of GILTI and changes to SUT economic nexus threshold
July 31, 2019: New York State 2019-2020 budget bill enacted
May 9, 2018: New York 2018–2019 state budget bill enacted

North Carolina

April 10, 2023: North Carolina enacts changes to pass-through entity tax
May 2, 2022: North Carolina issues guidance on pass-through entity tax
January 18, 2022: 2022 North Carolina county tier designations and average wages for economic development incentive programs
December 02, 2021: North Carolina enacts pass-through entity tax election
November 30, 2021: North Carolina enacts income and franchise tax law changes
March 23, 2021: 2021 North Carolina county development tier designations and average wages
March 4, 2021: North Carolina’s Transfer Pricing Initiative nets $100 million: Will other states follow?
August 17, 2020: State advance pricing agreement and transfer pricing audit initiatives in Indiana and North Carolina
July 27, 2020: North Carolina creates COVID-19 job retention program
December 9, 2019: North Carolina tax legislation enacted
April 26, 2019: US Supreme Court hears oral arguments in North Carolina trust due process case
July 17, 2018: North Carolina tax legislation enacted

Ohio

July 17, 2023: Ohio passes FY2024-FY2025 operating budget, enacting various tax changes
December 7, 2022: Ohio Supreme Court rules in favor of Taxpayer regarding broadcast receipts and licensing fee sourcing
June 28, 2022: Ohio clarifies tax treatment of the sale of business interest
June 16, 2022: Ohio enacts pass-through entity tax election
May 25, 2022: Ohio enacts reforms to local government authority to contest real property assessment values
July 9, 2021: Ohio enacts budget bill impacting income and indirect taxes
November 30, 2020: Ohio Supreme Court upholds centralized collection system for net-profits taxes
June 29, 2020: Grandfathering provisions that allowed certain jurisdictions to tax internet access set to expire on June 30, 2020
August 7, 2019: Ohio Governor DeWine signs Biennial budget bill

Oklahoma

June 18, 2019: Oklahoma law establishes entity-level income tax election for pass-through entities—action may be required by June 28, 2019

Oregon

August 4, 2023: Oregon extends pass-through entity tax and enacts CAT updates
October 6, 2022: Portland, Oregon adopts market-based sourcing ordinances
February 15, 2022: Oregon Supreme Court upholds E911 Tax on out-of-state telecommunications company
January 19, 2022: Oregon Department of Revenue issues various administrative rules
November 15, 2021: Oregon Tax Court reconsiders decision on apportionment of Subpart F and dividend income
September 16, 2021: Oregon Tax Court decides nexus challenge to Tobacco Products Tax
July 27, 2021: Oregon enacts modifying provisions of the Corporate Activity Tax
July 27, 2021: Oregon enacts temporary elective pass-through entity business alternative income tax
July 27, 2021: Oregon enacts modifications to the elective reduced personal income tax rates for certain pass-through income
May 25, 2021: Oregon enacts sales factor apportionment rules for broadcasters
March 24, 2021: Oregon Tax Court decision regarding apportionment of Subpart F income and dividend income
February 9, 2021: Oregon Tax Court decision regarding apportionment and income classification
July 8, 2020: Oregon Corporate Activity Tax (CAT): Technical amendment bill passes, and permanent rules finalized
June 18, 2020: Oregon issues second notice of proposed rulemaking for Corporate Activity Tax (CAT) administrative rules
June 1, 2020: Greater Portland area voters approve new personal income and business profits taxes
May 18, 2020: Oregon issues a draft Corporate Activity Tax (CAT) administrative rule regarding financial institutions
May 1, 2020: Oregon issues Notice of Proposed Rulemaking for Corporate Activity Tax (CAT) administrative rules
February 5, 2020: Oregon releases four additional temporary Corporate Activity Tax (CAT) administrative rules
January 13, 2020: Oregon releases 12 temporary Corporate Activity Tax (CAT) administrative rules
October 4, 2019: Oregon 'Corporate Activity Tax' now effective law, applies to tax years beginning on or after January 1, 2020
May 20, 2019: Oregon enacts Corporate Activity Tax (CAT), imposed on modified gross receipts
November 12, 2018: Portland voters approve one percent gross receipts tax on large retailers
September 7, 2018: Oregon Supreme Court upholds a broad interpretation of 'receipts from broadcasting'
April 23, 2018: Oregon legislation creates new add-backs of federal tax reform deductions, repeals tax haven law
January 26, 2018: Oregon Department of Revenue issues final market-based sourcing rule

Pennsylvania

December 21, 2023: Pennsylvania changes treatment of certain grantor trusts

South Carolina

March 18, 2024: South Carolina limits Department of Revenue use of combined reporting as alternative apportionment method
January 18, 2022: South Carolina 2022 county tier rankings for the Jobs Tax Credit
May 20, 2021: South Carolina enacts a pass-through entity-level tax election and updates IRC conformity
March 23, 2021: South Carolina 2021 county tier rankings

South Dakota

June 29, 2020: Grandfathering provisions that allowed certain jurisdictions to tax internet access set to expire on June 30, 2020

Tennessee

May 13, 2024: Tennessee repeals franchise tax’s alternative property base and authorizes refunds
April 29, 2024: Tennessee General Assembly passes bill repealing franchise tax alternative property base

January 29, 2024: Tennessee proposes bill eliminating minimum property base measure of franchise tax
May 16, 2023: Tennessee enacts changes to sales and use tax laws
May 12, 2023: Tennessee enacts several changes to business tax and franchise and excise tax laws
March 3, 2023: Tennessee treatment of FDII
January 14, 2022: Tennessee repeals drop shipment rule

Texas

September 29, 2023: Texas creates school district property tax incentive program
August 22, 2022: Texas Comptroller adopts new regulations concerning research and development activities
April 01, 2022: Texas Supreme Court rules in taxpayer’s favor regarding apportionment dispute
December 09, 2021: Texas Comptroller adopts amended rules for R&D activities
October 28, 2021: Texas Court of Appeals affirms net proceeds from hedging transaction included in sales factor
October 15, 2021: Texas Comptroller adopts amended regulations for R&D activities
June 15: Texas enacts law amending definition of “data processing service” for sales and use tax purposes
April 30, 2021: Texas Comptroller proposes additional provisions potentially impacting the treatment of research and development activities
April 22, 2021: Texas Comptroller proposes new treatment of research and development activities
April 06, 2021: Texas Comptroller provides guidance on research and development costs includable in Texas COGS
January 07, 2021: Texas Comptroller adopts amendments to franchise tax apportionment rules
November 11, 2020: Texas Comptroller proposes amendments to franchise tax apportionment rules
June 29, 2020: Grandfathering provisions that allowed certain jurisdictions to tax internet access set to expire on June 30, 2020
May 26, 2020: Texas Supreme Court and Third Court of Appeals issue opinions on apportionment for Texas Franchise Tax purposes
April 14, 2020: Texas Supreme Court reverses Appellate Court ruling involving COGS eligibility
April 10, 2020: Texas Supreme Court issues opinions on TX COGS deduction and revenue exclusion
March 27, 2020: Texas Low Producing Oil Well incentive likely to be reinstated
December 20, 2019: Texas Comptroller adopts new treatment to economic nexus threshold to incorporate Wayfair
November 19, 2019: Texas Comptroller decides interest income from operational asset included in Texas receipts
October 3, 2019: Texas Comptroller proposes new treatment to economic nexus threshold to incorporate Wayfair
September 16, 2019: Texas enacts provisions creating a phased-in deduction for certain costs relating to federal government contracts
September 10, 2019: Texas Franchise Tax Rule tightens qualifications for reduced retail/wholesale rate
July 11, 2019: Texas comptroller proposes to amend franchise tax rule for retail or wholesale trade
November 5, 2018: Texas Comptroller ruling—Taxpayer found to not qualify for reduced Texas franchise tax rate
September 19, 2018: Texas District Court—Apportionment based on location of production activities and fair value of services performed in Texas
September 5, 2018: Texas Comptroller ruling—taxpayer may not include costs of purchasing franchise agreement in cost of goods sold deduction
July 30, 2018: Texas Comptroller Decision—Taxpayer did not qualify for reduced Texas franchise tax rate
May 21, 2018: Texas Comptroller ruling—gross proceeds from non-inventory dealer/trader transactions not included in receipts factor
February 2, 2018: Texas ruling—oil & gas joint venture subject to franchise tax

Utah

April 01, 2022: Utah enacts election to treat income from sales of intangible property as business income
March 24, 2022: Utah enacts pass-through entity tax election

Virginia

March 28, 2023: Virginia enacts changes to pass-through entity tax
April 12, 2022: Virginia enacts pass-through entity tax election
March 08, 2022: Virginia Supreme Court upholds refund for tobacco company by allowing exclusion of stored leaf tobacco from property factor
February 22, 2022: Virginia proposes pass-through entity tax election
May 12, 2021: Virginia budget bill requires corporations to file an informational report on unitary combined reporting
May 4, 2020: Virginia clarifies payment extension and interest waiver do not apply to partnership nonresident withholding tax
February 22, 2019: New Virginia laws address federal tax reform provisions

Vermont

June 29, 2022: Vermont adopts several corporate tax reform changes

Washington

October 30, 2024: Washington State Supreme Court determines investment income is broadly taxable
March 27, 2023: Washington Supreme Court upholds capital gains tax
January 26, 2023: Washington Department of Revenue to administer capital gains tax while state court case is pending
August 17, 2022: Washington Cryptocurrency Developments
May 13, 2021: Washington law imposes new excise tax on capital gains
July 28, 2020: City of Seattle City Council approves the payroll expense tax
July 21, 2020: Washington temporarily expands eligibility for voluntary disclosure program
March 24, 2020: New Washington law revises Workforce Education Surcharge and increases the business and occupation tax rate for service and other activities
June 25, 2019: Washington updates requirements for investment management companies to qualify for reduced B&O tax rate

Wisconsin

January 19, 2022: Reminder – New electronic filing requirement for Wisconsin Form PW-2
December 14, 2021: Wisconsin updates guidance on sales and use tax of digital goods
June 29, 2020: Grandfathering provisions that allowed certain jurisdictions to tax internet access set to expire on June 30, 2020
July 29, 2019: New Wisconsin law requires marketplace providers meeting economic nexus thresholds to collect tax beginning October 1, 2019
January 3, 2019: Enacted Wisconsin legislation affects pass-through entities and codifies sales tax nexus provisions
May 2, 2018: Wisconsin—Sales tax holiday and child sales tax rebate enacted
April 17, 2018: Enacted Wisconsin legislation provides for IRC conformity update and other tax law changes

West Virginia

August 9, 2023: West Virginia finalized regulations addressing pass-through entity tax
March 29, 2023: West Virginia enacts pass-through entity tax election
April 19, 2022: West Virginia adopts single sales factor and market-based sourcing for flow-through entities
June 16, 2021: West Virginia issues proposed market-based sourcing rules
April 14, 2021: West Virginia adopts single factor sales and market sourcing apportionment

Not state specific: All states

July 19, 2023: United States Supreme Court denies certiorari petition for North Carolina sales and use tax case
May 3, 2023: Treasury releases guidance on Superfund excise taxes
March 25, 2023: U.S. Supreme Court decision on unclaimed property
March 14, 2023: Wealth tax bills proposed in several states
January 20, 2023: Treasury and the IRS issue guidance on new sustainable aviation fuel credits
January 20, 2023: IRS Notice 2022-39 – Alternative fuel credit claims
November 22, 2021: U.S. Infrastructure Bill reinstates Superfund excise taxes
June 1, 2021: State Tax considerations of President Biden's federal tax proposals
January 14, 2021: Taxpayer Certainty and Disaster Tax Relief Act of 2020 extends certain credits
January 12, 2021: Budget and COVID Relief Deal Extends Certain Fuel Excise Taxes and Incentives
September 23, 2020: US District Court – IRC § 4611(b) imposes an unconstitutional tax on exports
September 23, 2020: State tax conformity to GILTI high tax exception regulations
July 29, 2020: Incentive agreement compliance strategies and COVID-19
May 21, 2020: COVID-19: Updated state and local tax due date relief developments⁠—May 12
April 17, 2020: CARES Act business tax provisions with significant multistate tax considerations
April 15, 2020: COVID-19: Updated state and local tax due date relief developments
April 10, 2020: State Tax Controversies—The COVID-19 Effect
February 6, 2020: Employers located in a qualified disaster zone may be eligible for federal disaster relief tax credits, up to $2,400 per eligible employee
January 13, 2020: Budget bill extends and addresses fuel excise taxes and incentives - DATE LISTED = December 27, 2019
August 9, 2019: US Supreme Court holds for trust in due process case
July 17, 2019: 2019 sales tax holidays for back-to-school purchase
April 24, 2019: Proposed IRC section 250 regulations—Impact on state returns
January 10, 2019: Federal oil spill tax expired December 31, 2018
October 26, 2018: Proposed Section 965 and GILTI regulations may result in federal/state income tax differences
July 2, 2018: 2018 sales tax holidays for back-to-school purchases
July 2, 2018: Wayfair decision—potential financial reporting implications
June 28, 2018: Wayfair—potential nexus ramifications for income and other taxes
June 28, 2018: State tax implications of Wayfair for non-US companies with US customers
June 26, 2018: State income tax considerations associated with business interest expense limitations, IRC Section 163(j) and Notice 2018-28
June 26, 2018: US Supreme Court overturns Quill’s physical presence standard
February 21, 2018: Potential implications of Supreme Court revisiting Quill’s physical presence standard
February 19, 2018: Budget deal extends fuel excise tax incentives and reinstates federal oil spill fee
January 22, 2018: Multistate tax considerations of the federal tax reform international tax provisions
January 13, 2018: US Supreme Court to revisit Quill’s physical presence standard

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