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.

June 21, 2019

Income/Franchise

  • Hawaii: New Law Updates State Conformity to IRC, Adheres to Some Federal Opportunity Zone Provisions, and Adopts Market-Based Sourcing
  • Kentucky DOR Proposes Amended Consolidated Filing Rule that Reflects Recently Enacted Law Changes
  • Louisiana: New Law Revises NOL Ordering Rules by Restoring FIFO Method
  • Maine: New Law Updates State Conformity to Internal Revenue Code
  • Nevada: New Law Continues Current Modified Business Tax Rates and Eliminates Underlying Rate Adjustment Procedure
  • New York: New Technical Memorandum Discusses Attribution of Interest Deductions for Article 9-A Taxpayers with Repatriated Income or IRC section 163(j) Limitations
  • New York: Draft Proposed Regulation under Article 9-A Business Corporation Franchise Tax Released Specific to Capital Losses
  • Oregon: New Law Updates State Conformity to IRC for Specific Provisions Postponing Sunset of Special Interstate Broadcaster Apportionment Provisions
  • Vermont: New Law Updates State Conformity to IRC and Adopts Market-Based Sourcing Provisions

Credits/Incentives

  • Louisiana: New Law Adds Structures Located in Federal Opportunity Zones as Eligible for Participation in Louisiana’s Restoration Tax Abatement Program
  • Massachusetts: DOR Issues Guidance on State Tax Treatment of Investments in Federal Qualified Opportunity Zones

Sales/Use/Indirect

  • Kentucky DOR Issues Guidance on New Law Requiring Sellers/Marketplace Providers Meeting Economic Nexus Thresholds to Collect and Remit Taxes
  • Louisiana: New Law Requires Remote Seller Commission to Select Economic Nexus Enforcement Date No Later than July 1, 2020
  • Nevada: New Law Adopts Post-Wayfair Marketplace Facilitator Economic Nexus Standard as of October 1
  • South Carolina: Form Instructions Reflect Law Imposing Collection and Remittance Obligations on Some Remote Sellers and Marketplace Facilitators
  • Washington: Special Notice Addresses Recent Law Changes on Taxation of IIMS
  • Other Miscellaneous<br>Nevada: New Law Addresses Taxation of Blockchain and Cryptocurrency

Multistate Tax Alerts

  • Oklahoma Law Establishes Entity-Level Income Tax Election for PTE – Action May Be Required by June 28, 2019
June 21, 2019, Issue 2019-24

Archive

June 14, 2019, Issue 2019-23

June 7, 2019, Issue 2019-22

May 31, 2019, Issue 2019-21

May 24, 2019, Issue 2019-20

May 17, 2019, Issue 2019-19

May 10, 2019, Issue 2019-18

May 3, 2019, Issue 2019-17

April 26, 2019, Issue 2019-16

April 19, 2019, Issue 2019-15

April 12, 2019, Issue 2019-14

April 5, 2019, Issue 2019-13

March 29, 2019, Issue 2019-12

March 22, 2019, Issue 2019-11

March 15, 2019, Issue 2019-10

March 8, 2019, Issue 2019-9

March 1, 2019, Issue 2019-8

February 22, 2019, Issue 2019-7

February 15, 2019, Issue 2019-6

February 8, 2019, Issue 2019-5

February 1, 2019, Issue 2019-4

January 25, 2019, Issue 2019-3

January 18, 2019, Issue 2019-2

January 11, 2019, Issue 2019-1

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