The following are state tax and business developments I have curated since July 3rd, 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. New Jersey Closes Loophole, Increases Multi-Millionaires Rate

  2. Alabama Announces Guidance in Response to Wayfair Decision

  3. Michigan Provides Further Guidance on Impact of Federal Act

  4. Remote Sellers Will Have Wisconsin Tax Duties Beginning October 1

  5. Indiana Updates Remote Seller Guidance

  6. Indiana Explains Income Taxes on Overseas Earnings

  7. Enacted Louisiana law addresses the timing of expiring corporate income tax provisions

  8. California OTA Issues Updated Draft of Proposed Permanent Regulations on Administration and Procedures of Appeals and Petitions for Rehearing

  9. Indiana DOR Bulletin Discusses Recently Enacted Legislation, Including State Impact of IRC Sec. 965 Repatriation Provisions, GILTI, and IRC Sec. 163(j)

  10. Maine Revenue Services Explains Procedures for Filing and/or Amending Returns Given State’s Nonconformity to Recent Federal Tax Law Changes

  11. Pennsylvania: Bulletin Reflects New Law Reversing DOR’s Previous Policy by Allowing for Depreciation of 100% Bonus Property

  12. New Jersey: New Law Requires Amnesty Program with Potential Waiver of 100% Penalties and 50% Interest

  13. Massachusetts Appellate Tax Board Holds that Taxpayer is a “Manufacturer” Required to Compute its Corporate Excise Tax Liability Using Single Sales Factor Apportionment

  14. New Jersey: New Law Includes Mandatory Combined Reporting Regime, Market-Sourcing Provisions, CBT Surtax, and Responses to Some Provisions of the Federal 2017 Tax Act

  15. New York: Appellate Court Affirms Tax Appeals Tribunal Ruling Addressing Bank’s Treatment of NOLs

  16. Vermont: New Law Updates State Conformity to Internal Revenue Code; Responds to Some Provisions of the Federal 2017 Tax Act

  17. Georgia DOR Explains Exclusion for Dividends from Sources Outside the US, Including Application of IRC Sec. 965 Provisions

  18. North Carolina: New Law Modifies Sourcing Language for Receipts from Intangibles for Sales Factor Purposes

  19. Oregon DOR Issues Administrative Rule on New State Repatriation Tax Credit Pursuant to IRC Sec. 965 Repatriation Income for Tax Year 2017

  20. Connecticut Issues GILTI Guidance

  21. North Carolina Changes Intangible Property Sourcing Rules

  22. MTC Adopts Apportionment Regulation Amendments

  23. Delaware Imposes Tax on Series LLCs

  24. Utah Enacts Deferred Foreign Income Changes

  25. Florida DOR Holds that Taxpayer May Include Certain Intercompany Sales with Foreign Affiliates in its Sales Factor

  26. New Jersey Division of Taxation Explains Upcoming Amnesty Program with Potential Waiver of Penalties, Reduced Interest, and Non-Participation Penalties

  27. Alaska: New Law Requires Public Utilities to Use MTC Three-Factor Apportionment Formula for Corporate Income Tax Purposes

  28. Connecticut: New Guidance Issued on Treatment of GILTI for Corporation Business Tax Purposes

  29. Minnesota DOR Discusses How 2017 Federal Tax Act May Affect Business Tax Returns for Tax Year 2018

  30. Rhode Island DOT Comments on Some State Tax Impacts of the Federal 2017 Tax Act

  31. Utah: New Law Clarifies Previously Enacted Legislation Involving IRC Sec. 965 Deferred Foreign Income, and Revises NOL Provisions

  32. Rhode Island Adopts C Corp IRC Sec. 965 Regulations

  33. California Taxpayer Cannot Force Retailer to Seek Sales Tax Refund

  34. Minnesota Hosting SST Meeting to Discuss Wayfair

  35. Maryland Issues Wayfair Guidance

  36. Indiana Wayfair FAQ Page Talks Enforcement

  37. SST Meets to Discuss Wayfair

  38. Texas Provides Guidance on Wayfair Decision

  39. Wayfair Decision Does Not Affect Rhode Island Remote Sellers

  40. Minnesota Sets Remote Collection Date

  41. Indiana Explains Impact of Wayfair

  42. Nebraska Issues Guidance for Remote Sellers

  43. Utah Enacts Economic Nexus Law

  44. Alabama Explains Impact of Federal Tax Cuts and Jobs Act

  45. Michigan Issues Sales Tax Economic Nexus Guidelines

  46. MTC Adopts Two Amended Model Rules Pursuant to Section 18 Alternative Apportionment Regulatory Project

  47. Alabama DOR Issues Preliminary Guidance on Some State Impacts of the Federal 2017 Tax Act

  48. Delaware: New Law Imposes Annual Tax on State-Registered Series LLCs

  49. Michigan Appellate Court Affirms Disallowance of MBT Modified Gross Receipts Tax Base Deduction for Purchased Services

  50. Vermont Department of Taxation Issues Certain Guidance on Federal 2017 Tax Act, Specifically the Inclusion of IRC 965 Income on State Returns

  51. Arkansas DFA Says Remote Sellers Should Register and Collect Tax Pursuant to Recent US Supreme Court Decision that Overrules Quill

  52. Kentucky DOR Updates Post- Wayfair Comments; Announces October 1 Enforcement Date and Reiterates Prospective Implementation

  53. Nebraska DOR Comments on Recent US Supreme Court Decision that Overrules Quill, Including January 1, 2019 Enforcement Date and Promise of “No Retroactivity”

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