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.

October 20, 2017

Income/Franchise

  • California FTB Expands Treatment Set Forth in Previous Notice on Water’s Edge Elections for Non-electing Unitary Foreign Affiliates
  • California FTB Addresses Conformity to Federal Information Filing Requirements Relating to Certain Foreign Financial Assets for Nonresident Aliens
  • District of Columbia OTR Informally Comments on Market-Sourcing of Sales of Non-TPP
  • Massachusetts: DOR Issues Working Draft of Amendments to Regulation on Corporate Excise Tax Nexus
  • Montana DOR Issues Proposed Regulations Based on New Market-Sourcing, NOL, and Financial Institution Apportionment Provisions – also Reflect “Finnigan” Rule
  • New Jersey Tax Court Upholds CBT Assessment Issued Against Out-of-State Corporate Limited Partner on Passthrough Income Received from Real Estate Partnerships
  • New York: Updated FAQs Discuss Inclusion of Alien Corporations in Combined Report and Article 9-A Taxation of Federal Treaty-Exempt Income
  • Pennsylvania Supreme Court Affirms that Fixed-Dollar Cap on NOL Carryover Deduction is Unconstitutional, But Finds that Percentage Cap is Valid

Indirect/Sales/Use

  • Maine Revenue Services Discusses New Economic Nexus Provisions, Along with Existing Affiliate and Click-Through Nexus Provisions
  • Mississippi: Comments on Proposed New Rule Requiring Out-of-State Sellers with Substantial Economic Presence to Collect Use Tax on In-State Sales are Due October 30

Transfer

  • New York City: State Appellate Court Affirms that Taxpayer is Subject to Tax in RPTT Matter

Multistate Tax Alerts

  • Ohio Supreme Court Holds that SERP is Exempt from Cleveland Taxation
October 20, 2017, Issue 2017-42

Archive

October 13, 2017, Issue 2017-41

October 6, 2017, Issue 2017-40

September 29, 2017, Issue 2017-39

September 22, 2017, Issue 2017-38

September 15, 2017, Issue 2017-37

September 8, 2017, Issue 2017-36

September 1, 2017, Issue 2017-35

August 25, 2017, Issue 2017-34

August 18, 2017, Issue 2017-33

August 11, 2017, Issue 2017-32

August 4, 2017, Issue 2017-31

July 28, 2017, Issue 2017-30

July 21, 2017, Issue 2017-29

July 14, 2017, Issue 2017-28

July 7, 2017, Issue 2017-27

June 30, 2017, Issue 2017-26

June 23, 2017, Issue 2017-25

June 16, 2017, Issue 2017-24

June 9, 2017, Issue 2017-23

June 2, 2017, Issue 2017-22

May 26, 2017, Issue 2017-21

May 19, 2017, Issue 2017-20

May 12, 2017, Issue 2017-19

May 5, 2017, Issue 2017-18

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