28 State Tax Developments You May Want to Know - Sept 12, 2017

The following are state tax and business developments I have curated since September 5th, and posted in the LEVERAGE SALT LinkedIn group:

  1. State income tax return extended due dates 2016 calendar year

  2. While Virginia Supreme Court Holds “Subject-To-Tax” Means “Actually Taxed,” Determination of “Actually Taxed” is Relatively Broad for Purposes of Addback Exception

  3. Corporate Income Tax Rates around the World, 2017

  4. Wrapping Up August – and Looking Forward to September

  5. How Much Does Your State Collect in Corporate Income Taxes Per Capita?

  6. The Virginia Tax Amnesty Program will run for a 62-day period, beginning on September 13, 2017, and ending on November 14, 2017.

  7. Guidance for 2017 Tennessee Hall Income Tax Released

  8. As Political Division Grows, State Budgets Come in Later (If at All)

  9. How Did America's Richest State Become Such a Fiscal Mess?

  10. Indiana Ruling Holds that Taxpayer Successfully Showed Nexus with Foreign Jurisdictions for Sales Factor Throwback Purposes

  11. New York ALJ Rules in Favor of Taxpayer - Receipts from Online Services Sourced Out-of-State

  12. New York State Department of Taxation and Finance Removes Draft Proposed Regulation Section 4-2.12 Regarding Receipts from Certain Services to Investment Companies

  13. South Carolina Appellate Court Affirms that Satellite TV Provider Must Source Subscription Receipts Based on Market because Signal Delivery is Income-Producing Activity

  14. New York Advisory Opinion Explains Taxation and Sourcing of Interactive Software with Customized Skinning

  15. New New York Law Extends Certain Real Property Transfer Tax Rate Reductions to 1 September 2020

  16. California FTB proposes new withholding regulation for pass-through entities

  17. This week's local policy digest includes the NC Brunch Bill, a housing discrimination ordinance, and a balloon ban.

  18. California partnership returns: penalty relief available for 2016 returns and revised extension period in 2017

  19. NFL Superstars Sacked by Jock Taxes on Away Games

  20. State Revenue Volatility: An Inevitable Challenge With a Workable Solution

  21. States vs. Marketplace vs. Third-Party Sellers––The Amazon Sales Tax Challenge

  22. First U.S. Prosecution Over ‘Zapper’ Software Nets Guilty Plea

  23. New York Tax Office Loses Another Case Against Remote Company

  24. South Carolina income producing activity at customer location


  26. TENNESSEE: Is there more than one formula for apportioning franchise and excise tax?


  28. Virginia Supreme Court Rules in Addback Case

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 issueYou 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.