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.

September 15, 2017

Articles

  • Examining the Potential Tax Implications of Streaming Video Distribution

Income/Franchise

  • Alabama Appellate Court Affirms that Certain Separate Company NOL Carryforwards Can Be Claimed on Consolidated Return
  • Delaware: New Law Includes Retroactive Tax Law Changes for Series Captive Insurance Companies
  • Illinois Tax Tribunal Holds that Insurance Premium Financing Subs Must File as Part of Combined Return for Financial Organizations
  • Mississippi: New Law Allows Department of Revenue to Contract with Third-Party Auditors on a Contingent Fee Basis
  • Montana: Proposed Regulations Reflect Recent Law Changes that Expand Waiver of Composite Return or Withholding for Domestic 2nd-Tier Pass-Through Entities
  • Pennsylvania Trial Court Finds NOL Cap is Unconstitutional
  • Tennessee DOR Issues Chart and Examples Depicting Apportionment Calculations Under Various Elections
  • Virginia Circuit Court Denies Alternative Apportionment Request; Upholds Validity of Standard Cost-of-Performance Method to Apportion Income from Subscription-Based Services

Indirect/Sales/Use

  • Massachusetts DOR Finalizes New Regulation Adopting “Bright Line” Nexus for Some Remote Sellers
  • Ohio: Proposed Amended Rule Addresses Bad Debts, Assignment of Accounts Receivables, & Financing Companies

Multistate Tax Alerts

  • Hurricane Harvey Impact Upon Federal and Certain State Fleet/Fuel Taxes and Fuel Procurement
September 15, 2017, Issue 2017-37

Archive

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

April 28, 2017, Issue 2017-17

April 21, 2017, Issue 2017-16

April 14, 2017, Issue 2017-15

April 7, 2017, Issue 2017-14

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