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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.
December 20, 2024
Administrative/Voluntary Disclosure
- Mississippi DOR Explains Voluntary Disclosure Lookback Periods When Returns are Not Filed
Income/Franchise
- Arkansas Supreme Court Affirms that Taxpayer’s Spin-Off Interest Expenses are 100% Allocable to In-State Domicile
- Michigan: New Bulletin Reflects Updated Alternative Apportionment Procedures and Standards in Light of 2023 Caselaw
- Michigan: Parties’ Motions to Dismiss Denied in Case on Apportioning and Taxing Gain from Foreign Sale of Intellectual Property
- Michigan Department of Treasury Discusses Case Involving Insurance Affiliate and Combined Filing
- New York Court Dismisses Taxpayer’s Challenge of Certain Article 9-A Apportionment Rule Provisions
- Oregon: US Supreme Court Denies Taxpayer’s Petition to Review Whether its Activities Exceed P.L. 86-272 Protections
Sales/Use/Indirect
- Arizona: New Ruling Addresses Transaction Privilege and Use Tax Substantial Nexus and Sourcing
- Illinois: Destination-Based Sourcing Guidance for Remote Retailers, Marketplace Facilitators, and Some In-State Retailers
- Illinois: Bulletin Addresses Taxation of Certain Receipts from Leases and Rentals of TPP Beginning January 1
- Texas: Ruling Says Various Online Services Constitute Taxable Data Processing Rather Than Nontaxable Advertising
- Washington Supreme Court Affirms that Pharmacy Benefit Manager Qualifies for B&O Tax Exemption as Insurance Business
Multistate Tax Alerts
- Louisiana enacts income, franchise, and sales and use tax changes
December 20, 2024, Issue 2024-50
Archive
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
September 27, 2024, Issue 2024-39
September 20, 2024, Issue 2024-38
September 13, 2024, Issue 2024-37
September 6, 2024, Issue 2024-36
August 30, 2024, Issue 2024-35
August 23, 2024, Issue 2024-34
August 16, 2024, Issue 2024-33
August 9, 2024, Issue 2024-32
August 2, 2024, Issue 2024-31
July 26, 2024, Issue 2024-30
July 19, 2024, Issue 2024-29
July 12, 2024, Issue 2024-28
July 5, 2024, Issue 2024-27
Recommendations
Multistate Tax Alerts
State and local tax legislation and updates
Multistate Tax alert archive
State tax legislative, judicial, and administrative developments
