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State Tax Matters
The power of knowing.
State Tax Matters is a weekly at-a-glance presentation of Deloitte Tax LLP's Multistate Tax practice, edited to the specific interests of our clients. The publication showcases current multistate developments, articles on substantive issues, explanations of key state tax concepts and notification of upcoming organization-sponsored symposiums and forums open to a public audience.
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Recent editions appear below; for older issues please email a request to ustaxnews@deloitte.com.
May 24, 2024
Income/Franchise
- Colorado: New Law Temporarily Lowers Income Tax Rate from 4.40% to 4.25% for 2024 Tax Year
- Connecticut: New Law Extends NOL Carryforward Period and Creates Deduction for Shift to Combined Reporting
- Indiana DOR Memo Says Amended Return Filed After IRS Advance Pricing Agreement is Timely
- Michigan: Taxpayer Holding Investments in REMICs Cannot Claim Business Loss Carryforwards
- North Carolina: New Law Clarifies Corporate Franchise Tax Changes and Extends PTET Election Date
- Pennsylvania DOR Seeks to Adopt Rule Changes on Business Income and Sourcing Receipts from Services
- South Carolina: New Law Updates State Conformity to Internal Revenue Code
- Tennessee: More Guidance on Franchise Tax Refunds Under Newly Repealed Alternative Property Base
Sales/Use/Indirect
- Arkansas Supreme Court Says OTCs Don’t Owe State and Local Hotel Taxes Prior to 2019 Law Change
- Iowa: New Law Exempts Certain Vehicle Leases / Rentals Between Affiliates from Taxation
- Michigan: Updated Department of Treasury Guidance Addresses Industrial Processing Exemption
- New York: Facility Management Subscription Fees Deemed Taxable When Bundled with Prewritten Software
Miscellaneous
- Florida: New Law Creates Temporary Refundable Insurance Premium Tax Credit for Insurers
Multistate Tax Alerts
- No new alerts were issued this period. Be sure to refer to the archives to ensure that you are up to date on the most recent releases.
May 24, 2024, Issue 2024-21
Archive
May 17, 2024, Issue 2024-20
May 10, 2024, Issue 2024-19
May 3, 2024, Issue 2024-18
April 26, 2024, Issue 2024-17
April 19, 2024, Issue 2024-16
April 12, 2024, Issue 2024-15
April 5, 2024, Issue 2024-14
March 29, 2024, Issue 2024-13
March 22, 2024, Issue 2024-12
March 15, 2024, Issue 2024-11
March 8, 2024, Issue 2024-10
March 1, 2024, Issue 2024-9
February 23, 2024, Issue 2024-8
February 16, 2024, Issue 2024-7
February 9, 2024, Issue 2024-6
February 2, 2024, Issue 2024-5
January 26, 2024, Issue 2024-4
January 19, 2024, Issue 2024-3
January 12, 2024, Issue 2024-2
January 5, 2024, Issue 2024-1
December 22, 2023, Issue 2023-50
December 15, 2023, Issue 2023-49
December 8, 2023, Issue 2023-48
December 1, 2023, Issue 2023-47
Recommendations
Multistate Tax Alerts
State and local tax legislation and updates
Multistate Tax alert archive
State tax legislative, judicial, and administrative developments
