State Tax Matters

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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.

November 22, 2024

Income/Franchise

  • Colorado DOR to Hold December 12 Workgroup Meeting to Discuss Rule on Partnerships Reporting Federal Tax Adjustments
  • Indiana DOR Proposes New Rule on Market-Based Sourcing with Comments Due by December 13
  • Massachusetts: Proposed Amended Nonresident Income Tax Rule Reflects How Pass-Through Entities Must Source Income
  • Oregon: Taxpayer Petitions US Supreme Court to Review Whether its Activities Exceed P.L. 86-272 Protections
  • Pennsylvania Supreme Court Reverses Ruling on Invalid NOL Cap by Rejecting Retroactive Refunds
  • Virginia Appellate Court Affirms that DOR Unconstitutionally Tried to Tax Company’s Income from Non-Unitary LLC

Sales/Use/Indirect

  • Georgia: Proposed Rule Reflects Taxation of Certain Retail Purchases and Sales of Specified Digital Products
  • Illinois: Administrative Bulletin Summarizes New Law Addressing Retailers with In-State Physical Presence and Sourcing
  • Massachusetts: Draft Proposed Changes to Rule on Taxation of Computer Software and Related Transactions
  • Texas Comptroller of Public Accounts to Hold December 6 Hearing on Proposed Changes to Data Processing Services Rule
  • Texas: Letter Rulings Address What Constitutes a Marketplace Provider Obligated to Collect and Remit Tax on Transactions

Multistate Tax Alerts

  • Delaware: Invitations for 2024 unclaimed property voluntary disclosure agreement
November 22, 2024, Issue 2024-47

 

 

State Tax Matters: Quarterly Review

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Archive

November 15, 2024, Issue 2024-46

November 8, 2024, Issue 2024-45

November 1, 2024, Issue 2024-44

October 25, 2024, Issue 2024-43

October 18, 2024, Issue 2024-42

October 11, 2024, Issue 2024-41

October 4, 2024, Issue 2024-40

September 27, 2024, Issue 2024-39

September 20, 2024, Issue 2024-38

September 13, 2024, Issue 2024-37

September 6, 2024, Issue 2024-36

August 30, 2024, Issue 2024-35

August 23, 2024, Issue 2024-34

August 16, 2024, Issue 2024-33

August 9, 2024, Issue 2024-32

August 2, 2024, Issue 2024-31

July 26, 2024, Issue 2024-30

July 19, 2024, Issue 2024-29

July 12, 2024, Issue 2024-28

July 5, 2024, Issue 2024-27

June 28, 2024, Issue 2024-26

June 21, 2024, Issue 2024-25

June 14, 2024, Issue 2024-24

June 7, 2024, Issue 2024-23

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