State Tax Knowledge Update (59 items) - February 7, 2018

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.

  1. Online Travel Company Liable for Maryland Sales Tax

  2. 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?

  3. Many State Tax Incentives Are Now Taxable Due to Federal Tax Reform

  4. California Proposes Bill to Counter Federal Limit on SALT Deduction

  5. Remote Retailers Must Notify Online Purchasers of Louisiana Use Tax

  6. Pennsylvania Requires Addback for Federal Bonus Depreciation

  7. Fourth quarter 2017 state and local tax developments

  8. State implications of federal tax reform - international business

  9. Twenty-Five States Face Revenue Shortfalls in 2018

  10. FEDERAL TAX REFORM AND THE STATES - great resource from the National Conference of State Legislatures

  11. 2017 State Policy Review: Taxation

  12. 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).

  13. Top Tax Strategies for California Businesses in 2018

  14. U.S. Supreme Court to Review Bid to Collect Internet Sales Tax

  15. New Hampshire Department of Revenue Administration Announces Business Tax Rate Reductions

  16. Michigan Department of Treasury Discusses New Law Permitting Alternate Method of Dispute Settlement and Resolution for Certain Tax Liabilities

  17. Ohio Department of Taxation Launches Amnesty Program that Runs through February 15 and Permits Potential Waiver of 100 Percent Penalties and 50 Percent Interest

  18. Pennsylvania DOR Announces that Non-Participation Penalty Assessments from 2017 Amnesty Program are Coming Soon

  19. Alabama DOR Issues Proposed Amended Rules on NOL Carryforwards, Federal Conformity, and Revised Filing Due Dates

  20. Florida DOR Issues Administrative Rule Changes Reflecting 2017 Law on Return Filing and Payment Due Dates

  21. US Supreme Court Denies Taxpayer Request to Review Florida Supreme Court Holding

  22. Louisiana DOR Reminds that Certain Remote Retailers Must Issue Annual Information Notices and File Statements

  23. Washington DOR Issues CPI-Adjusted Substantial Nexus Bright Line Nexus Thresholds for Business and Occupation Tax Purposes

  24. Remote Businesses Might Become Subject to Hawaii Tax

  25. New Jersey Enacts Corporate HQ Credit

  26. Illinois Proposes Tax on Investment Management Service Businesses

  27. Federal Tax Act Affects Minnesota Taxpayers

  28. Illinois Responds to SALT Deduction Limit

  29. Alaska Governor Seeks Support For Payroll Tax

  30. Missouri Governor’s Plan for Tax Reform

  31. Tax Law Prompts S Corps to Examine Their Structures: A Primer

  32. Idaho State Tax Commission Discusses How Recently Enacted Federal Tax Reforms May Affect State Income Taxation

  33. 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

  34. Colorado DOR Issues Updated Compliance Guidance on Some Remote Seller Notice and Reporting Requirements

  35. Texas Comptroller Revises Administrative Rule 3.308 Computers – Hardware, Software, Services, and Sales

  36. Washington DOR Issues Proposed Expedited Regulatory Amendments Reflecting 2017 Legislation that Expands B&O Economic Nexus

  37. Multistate Tax Considerations of the Federal Tax Reform International Tax Provisions

  38. What the Tax Cuts and Jobs Act Means for States – A Guide to Impacts and Options

  39. Key Lessons for States as They Determine Responses to the Federal Tax Bill

  40. 2018 Tax policy outlook

  41. NYC Receipts Allocation Reflects Employees and Consultants

  42. State Tax Conformity: Revenue Effects

  43. Tax Reform Moves to the States: State Revenue Implications and Reform Opportunities Following Federal Tax Reform

  44. January Tax Retrospective: Congress Acts, States React

  45. Tax reform provides federal and state credits and incentives opportunities

  46. New York releases FY 18-19 budget proposal

  47. California Competes tax credit program - More than $55 million in tax credits available

  48. You’re Invited: COST, Bloomberg Tax and McDermott Will & Emery to Host Post-Oral Argument Roundtable Discussion

  49. Oregon DOR Issues Final Market-Based Sourcing Rule

  50. Pennsylvania DOR Discusses New Law that Imposes Information Reporting and Notice Requirements on Some Remote Sellers Including Marketplace Facilitators

  51. 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

  52. Pennsylvania DOR Announces Immediate Effectiveness of 2017 Legislative Amendments Involving NOL Limitations

  53. Montana DOR Discusses How Recently Enacted Federal Tax Reforms May Affect Some State Income Taxation

  54. Minnesota DOR Discusses How Recently Enacted Federal Tax Reforms May Affect Some State Income Taxation

  55. South Dakota Updates IRC Conformity Date

  56. New Hampshire Joins Internet Sales Tax Fight

  57. Ohio Amnesty Program Ends February 15

  58. Oklahoma Governor Proposes Budget with Numerous Tax Changes

  59. 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 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