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 12, 2018

Income/Franchise

  • Arkansas: Revenue Legal Counsel Explains Nonconformity to IRC Sec. 965 Repatriation Income Treatment
  • Illinois DOR Issues Amended and New Rules on Prior Year NOL Suspensions and Special NOL Computation Rules
  • Louisiana DOR Issues Guidance on Reporting IRC Sec. 965 Repatriation Income
  • Maryland Comptroller Issues Guidance on Reporting and Taxation of IRC Sec. 965 Repatriation Income for TY 2017
  • Massachusetts DOR Issues Administrative Guidance on Treatment of IRC Sec. 965 Repatriation “Transition Tax” for State Corporate Tax Purposes
  • Massachusetts DOR Proposes Permanent Amended Rule Addressing “Manufacturing Corporation” Classification, Reflects Impact of TCJA’s IRC Secs. 965 and 951A
  • Missouri DOR Issues Guidance on IRC Sec. 965 Transition Tax for Tax Years 2016 and 2017
  • New Jersey: New Law Makes Additional Changes to CBT’s Mandatory Unitary Combined Reporting Regime, Taxes GILTI
  • New Jersey Division of Taxation Provides CBT Guidance for Reporting IRC Sec. 965 Income, Including New Form to File
  • South Carolina: New Law Updates State Conformity to Internal Revenue Code and Decouples 
  • from Various Provisions of the TCJA
  • Utah Supreme Court Affirms Trial Court Ruling that State Tax Commission Wrongfully Disallowed Intercompany Royalty Expenses

Sales/Use/Indirect

  • New Jersey: New Post-Wayfair Law Imposes Economic Nexus Provisions on Some Remote Sellers and Marketplace Facilitators as of November 1
  • South Dakota DOR Explains New Post-Wayfair Law Imposing March 1 Implementation Date on Marketplace Providers
  • Washington DOR Issues Emergency Temporary Post-Wayfair Remote Seller Economic Nexus Regulations Including October 1 Enforcement Date
  • West Virginia State Tax Department Issues Post-Wayfair Guidance Including Enforcement of Remote Seller Economic Nexus Standards as of January 1, 2019

Multistate Tax Alerts

  • No new alerts were issued this period. Be sure to refer to the archives to ensure that you are up to date on the most recent releases.
October 12, 2018, Issue 2018-41

Archive

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

July 27, 2018, Issue 2018-30

July 20, 2018, Issue 2018-29

July 13, 2018, Issue 2018-28

July 6, 2018, Issue 2018-27

June 29, 2018, Issue 2018-26

June 22, 2018, Issue 2018-25

June 15, 2018, Issue 2018-24

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

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