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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.
May 10, 2024
Income/Franchise
- Arizona DOR Posts Updated FAQ Guidance on Pass-through Entity-Level Taxation
- California: Receipts from Sale of Subsidiary Assets Must be Excluded from Sales Factor as Substantial and Occasional Sale
- Florida: New Law Generally Updates State Conformity to Internal Revenue Code
- Georgia: New Law Reduces Carryforward Periods for Some Credits and Adds Sunset Dates for Others
- Nevada: Proposed Changes to Commerce Tax Rule Clarify Application of Trade Show Exemption
- New Jersey: Updated Gross Income Tax Bulletin Reflects CBT Law Changes on Sourcing
- Tennessee DOR Posts Guidance on Franchise Tax Refunds Pursuant to Bill Repealing Alternative
- Property Base
- West Virginia Tax Division Adopts Rules Implementing Elective Pass-Through Entity Tax
- Wisconsin: Parent Fails to Show Intercompany Royalties Had Business Purpose and Economic Substance
Sales/Use/Indirect
- Alabama DOR Proposes Rule Changes on Taxability of TPP Withdrawals from Inventory with Comments Due June 4
- Colorado: New Law Creates Dispute Resolution Process to Streamline State and Local Sales and Use Tax Compliance
- Kansas: New Law Includes Internet/Telecom Service M&E Exemption, Manufacturer Coupon Exclusion, and Trade-In Deduction
- Louisiana: Local Taxation of Music Streaming over Internet Deemed Invalid under ITFA Relative to Comparable Nontaxable Satellite Streaming
- Massachusetts DOR Explains Position on 2023 Decision Invalidating Directive on Bundled Cell Phone Transactions
- Nevada: Proposed Rule Changes Help Clarify Remote Seller, Marketplace Seller, and Marketplace Facilitator Responsibilities
- South Dakota: Taxpayer Asks US Supreme Court if Use Tax Imposition on Equipment’s One-Day Use In-State is Constitutional
- Texas: Letter Ruling Addresses Taxability of Various Website Design, Development, and Ad Services
- Wisconsin: Court Reverses Ruling to Hold Online Platform’s Secondary Ticket Sales are Not Taxable
- Wisconsin: Updated Guidance Says Disregarded Entity May Create Nexus for Owner and Vice Versa
Property
- Rhode Island: City of Providence Announces 60-Day Amnesty Program for Tangible Taxes that Potentially Waives Interest
Unclaimed Property
- Florida: New Law Addresses Virtual Currency and Makes Various Other Changes to Unclaimed Property Provisions
- Wisconsin: New Law Creates Permanent Voluntary Disclosure Program for Unclaimed Property
Multistate Tax Alerts
- California OTA – Deducted foreign dividends includible in sales factor
May 10, 2024, Issue 2024-19
Archive
May 3, 2024, Issue 2024-18
April 26, 2024, Issue 2024-17
April 19, 2024, Issue 2024-16
April 12, 2024, Issue 2024-15
April 5, 2024, Issue 2024-14
March 29, 2024, Issue 2024-13
March 22, 2024, Issue 2024-12
March 15, 2024, Issue 2024-11
March 8, 2024, Issue 2024-10
March 1, 2024, Issue 2024-9
February 23, 2024, Issue 2024-8
February 16, 2024, Issue 2024-7
February 9, 2024, Issue 2024-6
February 2, 2024, Issue 2024-5
January 26, 2024, Issue 2024-4
January 19, 2024, Issue 2024-3
January 12, 2024, Issue 2024-2
January 5, 2024, Issue 2024-1
December 22, 2023, Issue 2023-50
December 15, 2023, Issue 2023-49
December 8, 2023, Issue 2023-48
December 1, 2023, Issue 2023-47
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State and local tax legislation and updates
Multistate Tax alert archive
State tax legislative, judicial, and administrative developments
