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.

 

 

 

August 17, 2018

Income/Franchise

  • Maryland Court Affirms that Companies Have Nexus Based on “Enterprise Dependency” with In-State Affiliates
  • Minnesota DOR Addresses Treatment of DFI Under 2017 Federal Tax Act for TY 2017 State Tax Returns
  • Oregon Supreme Court Affirms that Affiliates Lacking In-State Physical Presence Had Nexus for Corporate Income Tax Purposes
  • Vermont Department of Taxation Explains State Treatment of Federal 2017 Tax Act’s IRC Sec. 199A Deduction and GILTI Provisions
  • Wisconsin DOR Issues Proposed Rule Changes that Attempt to Clarify Nexus-Creating Activities, Asks for Comments

Sales/Use/Indirect

  • Illinois DOR Issues New Nexus Rule Involving Trade Show Activities, Includes Nexus “Safe Harbor” Provisions
  • Louisiana DOR Updates Post-Wayfair Comments; Announces January 1, 2019 Enforcement Date and Some Prospective Implementation
  • Maine Revenue Services Comments on US Supreme Court’s Decision in Wayfair, Announces July 1, 2018 Enforcement Date, and Prospective Implementation
  • Michigan Department of Treasury Updates Post-Wayfair Comments, Reiterates October 1 Enforcement Date and Announces First Payment Due Date
  • New Jersey Division of Taxation Announces Post-Wayfair Remote Seller Nexus Provisions to Take Effect on October 1
  • South Carolina DOR Proposes Draft Post-Wayfair Nexus Guidance Involving Remote Sellers, Online Marketplace Operators, and Third-Party Marketplace Sellers with October 1 Enforcement Date
  • South Dakota Supreme Court Remands Wayfair Case to Circuit Court for Further Proceedings; Governor Calls 2018 Special Legislative Session to Address Wayfair Implementation
  • Wyoming DOR Updates Post-Wayfair Comments; Mentions Forthcoming Enforcement Date

Multistate Tax Alerts

  • No new alerts were issued this week. Be sure to refer to the archives to ensure that you are up to date on the most recent releases.
August 17, 2018, Issue 2018-33

Archive

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

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

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