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.​

​Subscribe and archives

Subscribe to receive State Tax Matters via email.

Recent editions appear below; for older issues please email a request to ustaxnews@deloitte.com.

December 6, 2019

Administrative

  • Pennsylvania: New Law Includes Ten-Year Statute of Limitations on Most Assessed Taxes

Income/Franchise

  • California FTB Announces Automatic Seven-Month Filing Extension for Some Filers of Forms 100 and 100W
  • New York: Draft Proposed Article 9-A Business Corporation Franchise Tax Regulations on Assessment, Revision, Refund and Review

Sales/Use/Indirect

  • Multistate Tax Commission Uniformity Committee Issues Updated Wayfair Implementation & Marketplace Facilitator Work Group White Paper
  • Maine Revenue Services Guidance Addresses Taxation of Streaming Subscription Services
  • Massachusetts DOR Finalizes Permanent Rule that Implements $100,000 Annual Sales Economic Nexus Threshold for Remote Retailers and Marketplace Facilitators
  • Minnesota DOR Issues Guidance on Wayfair and New Law that Modifies Out-of-State Retailer and Marketplace Provider Collection and Remittance Responsibilities
  • Texas: Letter Ruling Addresses How Operator of Online Marketplace and Apps Must Source Sales to In-State Customers for Local Tax Purposes

Property

  • Oregon Tax Court Denies Charitable Property Tax Exemption to a Charitable Institution Due to Property Retail Store Use
  • 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 6, 2019, Issue 2019-48

Archive

November 29, 2019, Issue 2019-47

November 22, 2019, Issue 2019-46

November 15, 2019, Issue 2019-45

November 8, 2019, Issue 2019-44

November 1, 2019, Issue 2019-43

October 25, 2019, Issue 2019-42

October 18, 2019, Issue 2019-41

October 11, 2019, Issue 2019-40

October 4, 2019, Issue 2019-39

September 27, 2019, Issue 2019-38

September 20, 2019, Issue 2019-37

September 13, 2019, Issue 2019-36

September 6, 2019, Issue 2019-35

August 30, 2019, Issue 2019-34

August 23, 2019, Issue 2019-33

August 16, 2019, Issue 2019-32

August 9, 2019, Issue 2019-31

August 2, 2019, Issue 2019-30

July 26, 2019, Issue 2019-29

July 19, 2019, Issue 2019-28

July 12, 2019, Issue 2019-27

July 5, 2019, Issue 2019-26

Did you find this useful?