The following are state tax and business developments I have curated since January 6th, 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.
Online Travel Company Liable for Maryland Sales Tax
Corporate Close-Up: The Texas Comptroller Ruled that Wireless Voice and Data Services are Performed in Texas when a Customer Accesses Those Services in Texas--Is It Market-Based Sourcing?
Many State Tax Incentives Are Now Taxable Due to Federal Tax Reform
California Proposes Bill to Counter Federal Limit on SALT Deduction
Remote Retailers Must Notify Online Purchasers of Louisiana Use Tax
Pennsylvania Requires Addback for Federal Bonus Depreciation
Fourth quarter 2017 state and local tax developments
State implications of federal tax reform - international business
Twenty-Five States Face Revenue Shortfalls in 2018
FEDERAL TAX REFORM AND THE STATES - great resource from the National Conference of State Legislatures
2017 State Policy Review: Taxation
THE SKINNY ON THE 2017 MTC SALES TAX AMNESTY PROGRAM AND HOW IT AFFECTS AMAZON FBA SELLERS - this is an interesting video to watch (even now).
Top Tax Strategies for California Businesses in 2018
U.S. Supreme Court to Review Bid to Collect Internet Sales Tax
New Hampshire Department of Revenue Administration Announces Business Tax Rate Reductions
Michigan Department of Treasury Discusses New Law Permitting Alternate Method of Dispute Settlement and Resolution for Certain Tax Liabilities
Ohio Department of Taxation Launches Amnesty Program that Runs through February 15 and Permits Potential Waiver of 100 Percent Penalties and 50 Percent Interest
Pennsylvania DOR Announces that Non-Participation Penalty Assessments from 2017 Amnesty Program are Coming Soon
Alabama DOR Issues Proposed Amended Rules on NOL Carryforwards, Federal Conformity, and Revised Filing Due Dates
Florida DOR Issues Administrative Rule Changes Reflecting 2017 Law on Return Filing and Payment Due Dates
US Supreme Court Denies Taxpayer Request to Review Florida Supreme Court Holding
Louisiana DOR Reminds that Certain Remote Retailers Must Issue Annual Information Notices and File Statements
Washington DOR Issues CPI-Adjusted Substantial Nexus Bright Line Nexus Thresholds for Business and Occupation Tax Purposes
Remote Businesses Might Become Subject to Hawaii Tax
New Jersey Enacts Corporate HQ Credit
Illinois Proposes Tax on Investment Management Service Businesses
Federal Tax Act Affects Minnesota Taxpayers
Illinois Responds to SALT Deduction Limit
Alaska Governor Seeks Support For Payroll Tax
Missouri Governor’s Plan for Tax Reform
Tax Law Prompts S Corps to Examine Their Structures: A Primer
Idaho State Tax Commission Discusses How Recently Enacted Federal Tax Reforms May Affect State Income Taxation
Michigan Court of Appeals Holds that Receipts from Law Firm Services are Sourced on a Market-Based Methodology for City of Detroit Income Tax Purposes
Colorado DOR Issues Updated Compliance Guidance on Some Remote Seller Notice and Reporting Requirements
Texas Comptroller Revises Administrative Rule 3.308 Computers – Hardware, Software, Services, and Sales
Washington DOR Issues Proposed Expedited Regulatory Amendments Reflecting 2017 Legislation that Expands B&O Economic Nexus
Multistate Tax Considerations of the Federal Tax Reform International Tax Provisions
What the Tax Cuts and Jobs Act Means for States – A Guide to Impacts and Options
Key Lessons for States as They Determine Responses to the Federal Tax Bill
2018 Tax policy outlook
NYC Receipts Allocation Reflects Employees and Consultants
State Tax Conformity: Revenue Effects
Tax Reform Moves to the States: State Revenue Implications and Reform Opportunities Following Federal Tax Reform
January Tax Retrospective: Congress Acts, States React
Tax reform provides federal and state credits and incentives opportunities
New York releases FY 18-19 budget proposal
California Competes tax credit program - More than $55 million in tax credits available
You’re Invited: COST, Bloomberg Tax and McDermott Will & Emery to Host Post-Oral Argument Roundtable Discussion
Oregon DOR Issues Final Market-Based Sourcing Rule
Pennsylvania DOR Discusses New Law that Imposes Information Reporting and Notice Requirements on Some Remote Sellers Including Marketplace Facilitators
South Carolina: ALJ Denies DOR Motion for Injunction – Holds that Online Marketplace Provider is Not Required to Collect Tax on Third-Party Sales During Pendency of Case
Pennsylvania DOR Announces Immediate Effectiveness of 2017 Legislative Amendments Involving NOL Limitations
Montana DOR Discusses How Recently Enacted Federal Tax Reforms May Affect Some State Income Taxation
Minnesota DOR Discusses How Recently Enacted Federal Tax Reforms May Affect Some State Income Taxation
South Dakota Updates IRC Conformity Date
New Hampshire Joins Internet Sales Tax Fight
Ohio Amnesty Program Ends February 15
Oklahoma Governor Proposes Budget with Numerous Tax Changes
Tax Reform Friday: From Coast to Coast, Federal Tax Reform Involves State Taxation Policy
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 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.
