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.

April 4, 2025

Administrative

  • Kentucky: New Law Says Administrative Agencies are Not Entitled to Deference from Reviewing Courts

Income/Franchise

  • Colorado DOR Proposes New Rule on Partnerships Reporting Federal Tax Adjustments
  • Kentucky: New Law Updates State Conformity to Internal Revenue Code
  • Massachusetts DOR Proposes Amendments to Corporate Nexus Rule Addressing P.L. 86-272 and Internet Activity
  • Michigan Department of Treasury Posts Guidance on New Refundable R&D Credit
  • Oregon Tax Court Magistrate Says In-State Activities Create Substantial Nexus and Special Industry Apportionment Applies
  • Texas: New R&D Credit Memos Indicate Depreciable Property Expenses Cannot Qualify as Supplies 
  • QREs and Federal Intra-Group Transaction Regs Do Not Apply to Texas R&D Credit
  • Utah: New Law Lowers Corporate and Personal Income Tax Rates from 4.55% to 4.50%

Property

  • Texas Appellate Court Withdraws Earlier Ruling on Wind Farm Valuation Due to Subsequent Case Settlement

Unclaimed Property

  • North Dakota: New Law Addresses Required Liquidation of Abandoned Virtual Currency

Multistate Tax Alerts

  • No new alerts were issued this period. Be sure to refer to the archives to ensure that you are up to date on the most recent releases.
April 4, 2025, Issue 2025-13

 

 

State Tax Matters: Quarterly Review (2023)

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State Tax Matters: Quarterly Review (2024)

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State Tax Matters: Quarterly Review (2025)

Stay in the know on the content you’ve received each week via State Tax Matters with this convenient search tool for content released each quarter.

 

 

Archive

March 28, 2025, Issue 2025-12

March 21, 2025, Issue 2025-11

March 14, 2025, Issue 2025-10

March 7, 2025, Issue 2025-09

February 28, 2025, Issue 2025-08

February 21, 2025, Issue 2025-07

February 14, 2025, Issue 2025-06

February 7, 2025, Issue 2025-05

January 31, 2025, Issue 2025-04

January 24, 2025, Issue 2025-03

January 17, 2025, Issue 2025-02

January 10, 2025, Issue 2025-01

December 20, 2024, Issue 2024-50

December 13, 2024, Issue 2024-49

December 6, 2024, Issue 2024-48

November 22, 2024, Issue 2024-47

November 15, 2024, Issue 2024-46

November 8, 2024, Issue 2024-45

November 1, 2024, Issue 2024-44

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