State Tax Knowledge Update (41 items) - January 6, 2018

Happy New Year! 

I hope you are off to a great start (despite the extreme cold and snow many of you have been experiencing).  Be safe out there.

As we start the new year with federal tax reform finally enacted, we will begin to have to deal with the details, and how states will respond. This year's state legislative season should be very interesting. The District of Columbia and Pennsylvania have already provided some responses (see #30 and #32 below).

The following are state tax and business developments I have curated since December 12, and posted in the LEVERAGE SALT LinkedIn group:

Some of the items may be on the same state/issue/topic, but they are from different sources which may give you a broader perspective to help your company or client.

  1. Income-producing activity of cable company is as licensee

  2. Seattle Income Tax Ruled Invalid

  3. Connecticut Fresh Start Program Has Begun

  4. Florida DOR Issues Guidance on Voluntary Disclosure Program

  5. Amended Alabama Rule Reflects New Law that Includes Loans and Credit Card Receivables in Property Factor for FIET Purposes

  6. New California FTB Policy Prohibits Certain Ex Parte Communications Involving Alternative Apportionment Petition Hearings

  7. Arkansas Taxpayers Reminded that New Law Taxes Specified Digital Products and Digital Codes Beginning January 1

  8. Ohio Supreme Court Holds that Preparation of Company Gift Sets for Retailers Qualifies as Exempt Assembly Under Manufacturing Exemption

  9. Washington DOR Issues Amended Business and Occupation Tax Rules on Financial Institution Apportionment to Conform with MTC Changes

  10. Corporate Close-Up: New Jersey Court Rules That State Cannot Impose Corporate Business Tax on Foreign-Source Income Not Subject to United States Federal Income Tax

  11. Tennessee DOR Subjects Cloud-Based Employee Scheduling Services to Sales and Use Tax

  12. City of Chicago Department of Finance has changed the terms of its voluntary disclosure program

  13. Trends in State Tax Policy, 2018

  14. How States May React to Federal Tax Reform

  15. Illinois updates the Revised Uniform Unclaimed Property Act

  16. California Tax Update 2017

  17. California Office of Tax Appeals Releases Final Draft Emergency Regulations on Rules for Tax Appeals

  18. The 2018 National Multistate Tax Symposium

  19. California OTA Issues Amended Proposed Emergency Regulations on Administration and Procedures of Appeals and Petitions for Rehearing

  20. Indiana DOR Explains Success of its New Protest Review System

  21. New Michigan Law Permits Alternate Method of Dispute Settlement/Resolution for Certain Tax Liabilities

  22. Texas Comptroller Announces that Recently Enacted Tax Amnesty Program will Run from May 1 to June 29 Providing for Potential Waiver of Penalties and Interest

  23. California FTB Updated New Policy Prohibits Certain Ex Parte Communications Involving Alternative Apportionment Petition Hearings

  24. Massachusetts DOR Issues Proposed Regulations on Corporate Excise Tax Nexus

  25. New Ohio Law Imposes Preferential Tax Rate on Certain Wages and Guaranteed Payments Paid by PEOs to Certain Owners of Pass-Through Entities

  26. Texas Supreme Court Affirms Rejection of Taxpayer Use of Multistate Tax Compact Evenly-Weighted

  27. CDTFA Discusses Expanded Partial Sales and Use Tax Exemption

  28. Minnesota DOR Discusses New Law Imposing Collection and Remittance Responsibilities on Marketplace Providers

  29. Ohio Trade Association Files Suit Challenging Validity and Enforcement of New Remote Seller Economic Nexus Law as Interpreted by Department of Taxation

  30. PA Department of Revenue Bulletin: Federal 100 Percent Expensing Deduction Disallowed

  31. Texas Supreme Court - Multistate Tax Compact three-factor election denied

  32. District of Columbia Takes First Step to Decouple from Federal Tax Reform

  33. State Strategies to Preserve SALT Deductions for High-Income Taxpayers: Will They Work?

  34. State Tax Changes That Took Effect on January 1, 2018

  35. Texas Tax Amnesty Begins May 1, 2018

  36. Texas Supreme Court Denies Three-Factor Apportionment in Graphic Packaging

  37. Federal tax reform and the states: Conformity is key

  38. New York City small businesses to receive Commercial Rent Tax benefits

  39. Indiana-based online participant revenue properly sourced out of state

  40. Ohio Supreme Court affirms decision on employment service exemption

  41. Pennsylvania provides guidance on the corporate NOL limitation

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 LEVERAGE SALT 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