The following are state tax and business developments I have curated since September 5th, and posted in the LEVERAGE SALT LinkedIn group:
State income tax return extended due dates 2016 calendar year
While Virginia Supreme Court Holds “Subject-To-Tax” Means “Actually Taxed,” Determination of “Actually Taxed” is Relatively Broad for Purposes of Addback Exception
Corporate Income Tax Rates around the World, 2017
Wrapping Up August – and Looking Forward to September
How Much Does Your State Collect in Corporate Income Taxes Per Capita?
The Virginia Tax Amnesty Program will run for a 62-day period, beginning on September 13, 2017, and ending on November 14, 2017.
Guidance for 2017 Tennessee Hall Income Tax Released
As Political Division Grows, State Budgets Come in Later (If at All)
How Did America's Richest State Become Such a Fiscal Mess?
Indiana Ruling Holds that Taxpayer Successfully Showed Nexus with Foreign Jurisdictions for Sales Factor Throwback Purposes
New York ALJ Rules in Favor of Taxpayer - Receipts from Online Services Sourced Out-of-State
New York State Department of Taxation and Finance Removes Draft Proposed Regulation Section 4-2.12 Regarding Receipts from Certain Services to Investment Companies
South Carolina Appellate Court Affirms that Satellite TV Provider Must Source Subscription Receipts Based on Market because Signal Delivery is Income-Producing Activity
New York Advisory Opinion Explains Taxation and Sourcing of Interactive Software with Customized Skinning
New New York Law Extends Certain Real Property Transfer Tax Rate Reductions to 1 September 2020
California FTB proposes new withholding regulation for pass-through entities
This week's local policy digest includes the NC Brunch Bill, a housing discrimination ordinance, and a balloon ban.
California partnership returns: penalty relief available for 2016 returns and revised extension period in 2017
NFL Superstars Sacked by Jock Taxes on Away Games
State Revenue Volatility: An Inevitable Challenge With a Workable Solution
States vs. Marketplace vs. Third-Party Sellers––The Amazon Sales Tax Challenge
First U.S. Prosecution Over ‘Zapper’ Software Nets Guilty Plea
New York Tax Office Loses Another Case Against Remote Company
South Carolina income producing activity at customer location
NORTH CAROLINA IMPORTANT NOTICE: SALES TAX BASE EXPANSION PROTECTION ACT
TENNESSEE: Is there more than one formula for apportioning franchise and excise tax?
TENNESSEE: 2017 SALES AND USE TAX GUIDE
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 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 email@example.com.