State Tax Matters

Perspectives

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.

January 18. 2019

Administrative

  • California OTA Issues Permanent Regulations on Administration and Procedures of Appeals and Petitions for Rehearing

Income/Franchise

  • US Supreme Court Agrees to Hear Due Process Case on State Taxation of Out-of-State Trusts Based on In-State Beneficiaries
  • Georgia: Adopted Rule Reflects New Law Addressing Federal Partnership Audit Regime Changes and Reporting Adjustments for State Purposes
  • Iowa DOR Issues Guidance Reflecting New Law that Revises Conformity to IRC Sec. 179 Expensing of Certain Depreciable Business Assets
  • Kentucky Court of Appeals Affirms that Out-of-State Parent Cannot File a Consolidated State Return with In-State Subsidiary
  • New Mexico AHO Holds in Favor of Financial Company, Rejects Department’s Use of Alternative Apportionment
  • New York Department of Taxation and Finance Explains GILTI Apportionment in Form Instructions
  • New York Governor Releases FY 2020 Executive Budget Legislation
  • Pennsylvania: Administrative Bulletin Explains that Receipts from Hedging Transactions Generally Must be Excluded from Sales Factor

Sales/Use/Indirect

  • Federal: Proposed Post-Wayfair Legislation Attempts to Ease Burdens Associated with Online Sales Tax Collection and Remittance, Requires Prospective Implementation as of January 1, 2020
  • New York: Administrative Notice Warns that Post-Wayfair Registration for Businesses Lacking In-State Physical Presence Became Effective Immediately, Includes Economic Nexus Thresholds
  • Pennsylvania: Post-Wayfair Administrative Bulletin Announces New Economic Nexus Standard as of July 1 for Remote Sellers, Marketplace Facilitators, and Other Vendors
  • South Dakota Supreme Court Holds that Online Vehicle-Sale Listing Company Does Not Qualify for Exemptions, Comments that Existing State Law is Outdated
  • Wisconsin: New DOR Referral Form Allows Anonymous Parties to Report Non-Complying Remote Sellers

Multistate Tax Alerts

  • Federal Oil Spill Tax expired December 31, 2018
January 18. 2019, Issue 2019-2

Archive

January 11, 2019, Issue 2019-1

December 21, 2018, Issue 2018-51

December 14, 2018, Issue 2018-50

December 7, 2018, Issue 2018-49

November 30, 2018, Issue 2018-48

November 23, 2018, Issue 2018-47

November 16, 2018, Issue 2018-46

November 9, 2018, Issue 2018-45

November 2, 2018, Issue 2018-44

October 26, 2018, Issue 2018-43

October 19, 2018, Issue 2018-42

October 12, 2018, Issue 2018-41

October 5, 2018, Issue 2018-40

September 28, 2018, Issue 2018-39

September 21, 2018, Issue 2018-38

September 14, 2018, Issue 2018-37

September 7, 2018, Issue 2018-36

August 31, 2018, Issue 2018-35

August 24, 2018, Issue 2018-34

August 17, 2018, Issue 2018-33

August 10, 2018, Issue 2018-32

August 3, 2018, Issue 2018-31

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