The following are state tax and business developments I have curated since March 13th, 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. Idaho Enacts Tax Reform Legislation

  2. Washington Revises Nexus Rules

  3. California Issues Notice Regarding Processing Docketed Protests

  4. Vermont Gives Income Tax Nexus Examples

  5. Wyoming Exempts Cryptocurrencies

  6. New Idaho Law Generally Updates State Conformity to IRC and Selectively Updates Conformity to Some Federal Tax Code Provisions and Decouples from Others

  7. Idaho State Tax Commission Grants Taxpayer Request for Use of Alternative Apportionment Method on Gain from Sale of LLC Interest

  8. North Carolina DOR Explains Classification as a Holding Company for Franchise Tax Purposes and Qualifying for 150K USD Tax Liability Cap

  9. Receipts from Service Contracts Must be Sourced In-State for CAT Purposes Because Underlying Property Tied to Services is Located in Ohio

  10. Vermont Department of Taxes Issues Nexus Bulletin Including List of Nexus-Creating Activities

  11. Case Challenging Economic Presence Administrative Rule is On Hold Pending the Outcome of US Supreme Court Litigation Involving Quill Physical Presence Standard in Tennessee

  12. Washington DOR Issues Regulatory Amendments Reflecting 2017 Legislation that Expands Business and Occupation Tax Economic Nexus Provisions

  13. State Tax Reform Opportunities and Challenges: The STAR Partnership

  14. Business Income Tax Collections FF(3.19.2018)

  15. Emergency Regulations Adopted for Appeals From CDTFA

  16. Preliminary CA Report on IRC Conformity Revised

  17. New York Allows Withdrawal of Group Election in Some Cases

  18. California Releases Summary of 2017 Federal Legislation

  19. Utah Enacts Tax Rate Cuts, Single Sales Factor Apportionment

  20. Florida Enacts IRC Conformity, Rate Reduction

  21. Virginia Court Confirms “Subject to Tax” Exception Decision

  22. Individual Income Insights: Highlights of the ABA and IPT Advanced Income Tax Conference in New Orleans

  23. Extras on Excise: U.S. Supreme Court to Decide Whether to Review Loudoun County BPOL Case, Possibly Adding a Second Major State Tax Case to its Docket

  24. New York allows withdrawal of certain combined elections by June 1

  25. Florida updates conformity to IRC; rate reduction possible

  26. New Florida Law Updates State Conformity to IRC, Extends Bonus Depreciation Decoupling, and Includes Contingent Corporate Income Tax Rate Reductions

  27. New Georgia Law Decouples from 2017 Tax Reform Act’s GILTI Provisions

  28. New Idaho Law Generally Updates State Conformity to Federal Bipartisan Budget Act of 2018

  29. Illinois DOR Discusses Recently Enacted Federal Tax Reforms - Specifically State Reporting Requirements Involving the New Foreign Income Deemed Repatriation Transition Tax

  30. New Jersey Tax Court Reaffirms that Tech Company Foreign Source Income that is Not Taxable for Federal Purposes is Not Taxable under CBT

  31. Memo Explains Limited-Time Withdrawal Procedure from Some Commonly Owned Group Elections in New York

  32. Utah New Law Permits Corporations to Pay Tax on IRC Sec 965 Deferred Foreign Income in Installments, Lowers Corporate Tax Rate, and Expands Mandated Single Sales Factor Apportionment

  33. Virginia Supreme Court Holds that Intercompany Royalty Payments Must be Taxed in Another State to Qualify for Subject-to-Tax Addback Exception Once More

  34. New Idaho Law Imposes Remote Seller Click-Through Nexus Provisions

  35. Indiana New Law Provides that Remote Access Software is Not Subject to Tax

  36. Louisiana Trial Court Holds that Online Marketplace Facilitator Must Collect Local Sales and Use Taxes on Third-Party Retailer Online Sales

  37. Arizona Changes Multistate Service Provider Apportionment Rules

  38. Illinois Proposes Addition Adjustment for FDII and GILTI

  39. Alabama Changes Income Tax Filing Thresholds

  40. Oklahoma Caps Personal Itemized Deductions

  41. Florida Enacts Tax Rate Reductions and Modifications

  42. COST: Tennessee Testimony on Federal Tax Reform Conformity

  43. New Hampshire’s Internet Sales Tax Fight Continues

  44. New Wisconsin Law Updates State Conformity to IRC and Couples and Decouples from Various Provisions of the 2017 Federal Tax Reform Act

  45. New Utah Law Revises Certain Single Sales Factor Apportionment Method Provisions

  46. New Ohio Law Updates State Conformity to IRC

  47. New York City Memo Explains Limited-Time Withdrawal Procedure from Some Commonly Owned Group Elections

  48. New Arizona Law Includes Sales from Intangibles in Defining Multistate Service Providers that May Elect Use of Special Sales Factor Sourcing Provisions

  49. Louisiana: Online marketplace provider required to collect sales tax

  50. Legislative Session Review: Wisconsin

  51. Wisconsin Tackles IRC Conformity

  52. Arizona Updates IRC Conformity

  53. Kentucky Governor Vetoes Major Tax Legislation

  54. Corporate Close-Up: Alabama Pass-Through Entity Owners, Rejoice! Why You May be Entitled to a Refund for The 2013 Through 2017 Tax Years

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