23 State Tax & Business Developments You May Want to Know - July 18, 2017

The following are state tax developments and commentary I have curated for today and posted in the LEVERAGE SALT LinkedIn group that you may find helpful:

1. The Ideal Federal Tax Rate? 21%

2. Welcome to the Wild, Wild West Where the States Have All the Guns!

3. Missouri ‘Suddenlink’ Decision Raises Questions Regarding Impact of 2016 and 2017 Legislation

4. Florida Passes Data Center Sales Tax Exemption

5. Delaware DOF Delays Adoption of Estimation Regulations as DOS Adopts Final Regulations

6. New York Significantly Steps up Audit Enforcement while Increasing Incentives for Voluntary Compliance

7. Sales Tax Slice: Following DMA v. Brohl, More States Require Out-of-State Sellers to Report Customers’ Purchases

8. Weekly Round-Up: Online Marketplaces, Remote Retailers and Digital Sales

9. Corporate Close-Up: Oregon Joins Montana in the Trend towards Market-Based Sourcing

10. FY 2018 BUDGET STATUS (for 50 States)

11. Why a Border Adjustment Tax Would Be a Bad Deal for States and Localities

12. THE BEST AND WORST OF STATE TAX ADMINISTRATION COST SCORECARD ON TAX APPEALS & PROCEDURAL REQUIREMENTS

13. 2017 STATE TAX AMNESTY PROGRAMS

14. Testimony before the Arkansas Tax Reform and Relief Task Force

15. COST’s Opposition to S.B. 1548 (“Accurate Reporting of Corporate Profits”/Mandatory Worldwide Combined Reporting)

16. Kansas Learned Its Lesson, But Will Other States?

17. State Inheritance and Estate Taxes: Rates, Economic Implications, and the Return of Interstate Competition

18. Partnership Taxation - A State Tax Administrator's Perspective

19. State Corporate Income Taxes and the Effect on European Taxes

20. UDITPA Sec. 18 Regulatory Project Work Group Meeting

21. Nexus Committee Meeting

22. Use Tax Information Reporting Work Group

23. Partnership Work Group Meeting

If you like the curating of state tax developments into one spot (regardless of firm), but 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. The client can make it as granular as they prefer. Clients hire LS to curate information for multiple specific items on a daily basis. Unlike getting updates on a publisher's research platform, LS custom curation will provide updates from multiple sources including accounting firms, law firms and state websites. This service is provided on a subscription basis.