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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 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
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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Multistate Tax Alerts
State and local tax legislation and updates
Multistate Tax alert archive
State tax legislative, judicial, and administrative developments