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.

June 15, 2018

Articles

  • Supreme Court May Reassess <i>Quill</i>’s Physical Presence Standard

Administrative

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

Income/Franchise

  • Louisiana: New Law Clarifies that Certain Reductions and/or Suspensions of Tax Benefits, Credits, and Exemptions Enacted via 2015 Legislative Changes were Temporary
  • North Carolina: New Law Updates State Conformity to IRC, Responds to Some Provisions of the Federal 2017 Tax Act, and Revises Sales Factor Sourcing Rules
  • US Supreme Court Denies Taxpayer Request to Review 2017 Pennsylvania Supreme Court Ruling on NOL Carryovers
  • Rhode Island Division of Taxation Releases Guidance on Treatment of IRC Sec. 965 Income for C Corporations, and Accompanying Proposed New Regulation
  • Texas Appellate Court Holds that Taxpayer Provides Services Rather than “Goods” for Purposes of Calculating Deductible Costs of Goods Sold under Franchise Tax
  • Virginia: Enacted Budget Includes Non-Codified Provisions Related to Intercompany Intangible Expense “Addback” Statutes
  • Washington: City of Seattle Poised to Repeal Recently Enacted “Employee Hours Tax”

Miscellaneous

  • New York City: New Commercial Rent Tax Credit Becomes Available July 1

Multistate Tax Alerts

  • California FTB Issues Notice 2018-02 Allowing Oral Hearings for FTB-Initiated Proposed Variances from the Standard Apportionment Formula
  • Connecticut Enacts New PET Tax and Other Tax Law Changes
  • Enacted Indiana Legislation Provides for IRC Conformity Update, Decouples from New IRC Section163(j) and Expands DRD
June 15, 2018, Issue 2018-24

Archive

June 8, 2018, Issue 2018-23

June 1, 2018, Issue 2018-22

May 25, 2018, Issue 2018-21

May 18, 2018, Issue 2018-20

May 11, 2018, Issue 2018-19

May 4, 2018, Issue 2018-18

April 27, 2018, Issue 2018-17

April 20, 2018, Issue 2018-16

April 13, 2018, Issue 2018-15

April 6, 2018, Issue 2018-14

March 30, 2018, Issue 2018-13

March 23, 2018, Issue 2018-12

March 16, 2018, Issue 2018-11

March 9, 2018, Issue 2018-10

March 2, 2018, Issue 2018-09

February 23, 2018, Issue 2018-08

February 16, 2018, Issue 2018-07

February 9, 2018, Issue 2018-06

February 2, 2018, Issue 2018-05

January 26, 2018, Issue 2018-04

January 19, 2018, Issue 2018-03

January 12, 2018, Issue 2018-02

January 5, 2018, Issue 2018-01

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