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.

July 12, 2019

Income/Franchise

  • Connecticut: New Law Includes Additional Changes to Pass-Through Entity Tax
  • Kentucky DOR Proposes Combined Filing and NOL Rules that Reflect Recently Enacted Law Changes
  • New York: Revised Draft Proposed Regulation under Article 9-A Released, Specific to Apportionment of Receipts from Other Services/Business Activities and Receipts from Digital Products
  • North Carolina: DOR Discusses US Supreme Court’s Due Process Decision Involving State Taxation of Out-of-State Trusts; Amended Returns May be Due by December 21
  • Rhode Island: New Law Establishes a Passthrough Entity-Level Tax; Addresses State Reporting of Federal Audit Adjustments
  • Tennessee: DOR Issues Notice on Franchise and Excise Tax Treatment of GILTI and 2018 Repatriated Earnings
  • Texas Comptroller Comments on Franchise Tax Impact of Wayfair Decision

Credits/Incentives

  • Maine: New Law Revises Capital Investment Tax Credit, Which is Based on Bonus Depreciation
  • New Jersey: New Law Revises Angel Investor Tax Credit to Include Some Investments in Federal Opportunity Zones

Sales/Use/Indirect

  • California: CDTFA Issues New Form and Notice on Penalty Relief for Some Marketplace Sellers
  • Indiana DOR Discusses New Law Imposing Economic Nexus Collection and Remittance Requirements on Some Marketplace Facilitators
  • Iowa DOR Discusses New Law Eliminating 200 Sales Transactions Economic Nexus Threshold, Proposes Rule Changes
  • Kentucky: Trial Court Holds in Taxpayer’s Favor that Certain Purchased Materials Qualified for Industrial Supplies Exemption
  • Rhode Island: New Law Taxes Specified Digital Goods and Certain Streaming Services
  • Wisconsin: New Law Requires Marketplace Providers Meeting Economic Nexus Thresholds to Collect Tax Beginning October 1

Multistate Tax Alerts

  • Illinois Legislature Adopts Substantial Changes to Tax Laws
July 12, 2019, Issue 2019-27

Archive

July 5, 2019, Issue 2019-26

June 28, 2019, Issue 2019-25

June 21, 2019, Issue 2019-24

June 14, 2019, Issue 2019-23

June 7, 2019, Issue 2019-22

May 31, 2019, Issue 2019-21

May 24, 2019, Issue 2019-20

May 17, 2019, Issue 2019-19

May 10, 2019, Issue 2019-18

May 3, 2019, Issue 2019-17

April 26, 2019, Issue 2019-16

April 19, 2019, Issue 2019-15

April 12, 2019, Issue 2019-14

April 5, 2019, Issue 2019-13

March 29, 2019, Issue 2019-12

March 22, 2019, Issue 2019-11

March 15, 2019, Issue 2019-10

March 8, 2019, Issue 2019-9

March 1, 2019, Issue 2019-8

February 22, 2019, Issue 2019-7

February 15, 2019, Issue 2019-6

February 8, 2019, Issue 2019-5

February 1, 2019, Issue 2019-4

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