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.

December 8, 2017

Articles

  • State corporate income tax update: What’s happened so far in 2017

Amnesty

  • Rhode Island Division of Taxation Issues Guidance on Amnesty Program that Began December 1

Income/Franchise

  • California FTB Explains Application of Throwback Rule to Taxpayer Filing Certain Gross Receipts-Type and Franchise Tax Returns in Georgia, Ohio, Tennessee, Texas, and Washington
  • Colorado Appellate Court Affirms that Domestic Subsidiary Holding Company Owning Stock in Foreign Entity is Not Required to be Included on Combined Return
  • Indiana Tax Court Rejects DOR’s Attempt to Source Receipts from Online Revenue Based on Location of Market; Accepts Taxpayer’s COP Study to Source Such Receipts Out-of-State
  • Montana DOR Issues Amended and New Regulations Based on New Market-Sourcing, NOL, and Financial Institution Apportionment Provisions
  • New Jersey Tax Court Holds that Tech Company’s Foreign Source Income that is Not Taxable for Federal Income Tax Purposes is Not Taxable under CBT
  • Oregon DOR Proposes Various Administrative Rule Changes, Including Reflection of New Law that Implements Market-Based Sourcing on Sales of Non-TPP

Indirect/Sales/Use

  • Illinois Supreme Court Holds that Credit Card Company Can’t Claim “Bad-Debt” Refunds on Account Sales Made by Retailers
  • Texas Comptroller Explains that Cloud-Based Software Texting Service is Subject to Limited Taxation as a Data Processing Service
  • Washington DOR Holds that Substantial Nexus Based on Physical Presence Exists for Out-of-State Wholesaler Selling Merchandise on Consignment to In-State Retailers

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.
December 8, 2017, Issue 2017-49

Archive

December 1, 2017, Issue 2017-48

November 24, 2017, Issue 2017-47

November 17, 2017, Issue 2017-46

November 10, 2017, Issue 2017-45

November 3, 2017, Issue 2017-44

October 27, 2017, Issue 2017-43

October 20, 2017, Issue 2017-42

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

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