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.

November 8, 2024

Administrative/Amnesty

  • Georgia Voters Appear to Back State Constitutional Amendment that Provides for Creation of New Tax Court
  • Massachusetts: New Release Addresses Amnesty Program that Runs through December 30 and Offers Potential 100% Penalty Waiver

Income/Franchise

  • Federal: Introduced US House Bill Seeks to Limit State Taxation of Compensation Earned by 
  • Illinois PLR Says Temporary In-State Interruption of Shipment from Another State to Ultimate Out-of-State Location Does Not Impact Sourcing or Throwback

Gross Receipts

  • California: San Francisco Voters Back Measure Revising Business Gross Receipts Taxes & Fees
  • Washington DOR Posts Guidance on Business and Occupation Tax Apportionment and Sourcing
  • Washington DOR Guidance Addresses Taxation of International Investment Management Services

Sales/Use/Indirect

  • Washington DOR Asks for Comments on Draft Multiple Points of Use Exemption Guidance by December 11
  • Wisconsin DOR Summarizes Ruling that Contracts Created Taxable Sales/Leasebacks Rather than Nontaxable Refinancing

Other/Miscellaneous

  • Minnesota: State High Court Affirms that Wholesale Drug Distributor May Exclude Customer-Earned Rebates from Gross Revenue Tax Base

Multistate Tax Alerts

  • California’s indefinite extension of electronic notification provision for taxpayer communications
  • Washington State Supreme Court determines investment income is broadly taxable
November 8, 2024, Issue 2024-45

 

 

State Tax Matters: Quarterly Review

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Archive

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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