20 State Tax & Business Developments You May Want to Know - August 14, 2017

The following are state tax and business developments I have curated since August 9th, and posted in the LEVERAGE SALT LinkedIn group:

1. Cook County’s Sweetened Beverage Tax effective August 2, 2017; first returns due September 20, 2017

2. State Rundown 8/9: And Then There Were Three

3. Are You Prepared for Oregon’s Move to Market Sourcing?

4. Delaware releases amended draft unclaimed property regulations

5. Foxconn Deal Will Put Wisconsin in Red for At Least 25 Years

6. New York Broker-Dealer Tax Stance Likely to Spark Pushback

7. Mississippi’s Sales Tax Regulatory Smorgasbord Continues—Internet Sellers and Commercial Contractors on the Menu!

8. Dark Property Theory: A balanced review of key components used in property tax appeals

9. When Incentives Matter, Oklahoma’s a Safe Bet

10. Big Data, Big Moves, Big Merger

11. Higher Taxes In a High Tax State Are Highly Problematic

12. Oklahoma Emergency Rules Implement Upcoming Three-Month Amnesty Program that Begins September 1

13. State conformity to federal provisions - Exploring the variances

14. MTC National Nexus Program Now Offering Online Marketplace Seller Voluntary Disclosure Initiative

15. New Rhode Island Law Requires Implementation of 75-Day Amnesty Program Providing for Potential 100 Percent Penalty Waiver and Reduced Interest Due

16. District of Columbia Budget Legislation Codifies Unincorporated Business and Franchise Tax Rate Reductions

17. Minnesota Supreme Court Affirms that Foreign Disregarded Entity Income and Apportionment Factors are Properly Included in Combined Return

18. New York Releases New Guidance for Receipts Factor Methodology for the Owners of SMLLCs That Are Registered Broker-Dealers

19. Pennsylvania DOR Holds that Certain Online Information Retrieval Products Constitute Taxable TPP

20. New Rhode Island Law Contains Economic Nexus Provisions, Information Reporting and Notice Requirements

The above represents 'general curating' of state tax developments into one spot. If you still feel overwhelmed by the volume of state tax developments, please consider my 'custom curating' service. Meaning, clients hire LS to daily curate state tax developments relating to a specific industry, state(s), tax type and issue. You can make it as granular as you prefer. This allows you to reduce information overload, and only get the information you need to help your clients or company. This service is provided on a fixed-fee or subscription basis. Contact me at strahle@leveragesalt.com.