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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.
March 28, 2025
Income/Franchise
- Michigan: Newsletter Discusses R&D Credit, Case on Sourcing Wholesale Electricity Sales, Alternative Apportionment, and PTET
- Oregon Tax Court Magistrate Says In-State Activities Create Substantial Nexus and Special Industry Apportionment Applies
- Oregon Tax Court Magistrate Says Captive Insurer Payments are Deductible Despite IRS Settlement Agreement
- Utah: New Law Revises Financial Institution Sourcing Provisions and Requires Annual Study of Federal Tax Law Changes
Gross Receipts
- Virginia: New Law Requires Study to Potentially Broaden BPOL Deduction for Receipts Attributable to Out-of-State Business
- Washington: Updated Guidance on 2024 Decision that Denied Investment Income Deduction Addresses Endowments
Credits/Incentives
- South Carolina Appellate Court Says $5 Million Credit Cap Applies Annually and is Not a Lifetime Limit
Sales/Use/Indirect
- Colorado: New Law Sets Confidentiality Standards for Localities Using Third-Party Auditors
- Illinois Appellate Court Explains Chicago Lease Taxation on Financing Company’s Vehicle Lease Assignments
- Maine Revenue Services Proposes Rule Reflecting Shift to Lease Stream Taxation of TPP Rentals
- South Carolina DOR Explains Tax Implications of Retailers Withdrawing Items from Inventory for Use
- Texas Comptroller of Public Accounts Adopts Changes to Data Processing Services Rule
- Utah: New Law Removes 200-Transaction Threshold from Wayfair Economic Nexus Statute and Clarifies Amnesty Period for Errors
Multistate Tax Alerts
- San Francisco releases draft market sourcing rules for gross receipts tax
- San Francisco GRT draft market sourcing rules impact on asset managers
March 28, 2025, Issue 2025-12
Archive
March 21, 2025, Issue 2025-11
March 14, 2025, Issue 2025-10
March 7, 2025, Issue 2025-09
February 28, 2025, Issue 2025-08
February 21, 2025, Issue 2025-07
February 14, 2025, Issue 2025-06
February 7, 2025, Issue 2025-05
January 31, 2025, Issue 2025-04
January 24, 2025, Issue 2025-03
January 17, 2025, Issue 2025-02
January 10, 2025, Issue 2025-01
December 20, 2024, Issue 2024-50
December 13, 2024, Issue 2024-49
December 6, 2024, Issue 2024-48
November 22, 2024, Issue 2024-47
November 15, 2024, Issue 2024-46
November 8, 2024, Issue 2024-45
November 1, 2024, Issue 2024-44
October 25, 2024, Issue 2024-43
October 18, 2024, Issue 2024-42
October 11, 2024, Issue 2024-41
October 4, 2024, Issue 2024-40
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Multistate Tax Alerts
State and local tax legislation and updates
Multistate Tax alert archive
State tax legislative, judicial, and administrative developments
