Multistate Tax alert archive has been saved
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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 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