Audits and Appeals (Controversy)

STATE TAX KNOWLEDGE UPDATE (53 ITEMS) - AUGUST 3, 2018

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 strahle@leveragesalt.com.

7 Questions Companies & State Governments Should Consider

  1. If alternative apportionment is wide open and anything goes, why have statutes?

  2. Are we moving from apportionment to allocation when we use single-sales factor apportionment and market-based sourcing?

  3. Is single-sales factor apportionment 'fair apportionment'? It moves income to customer states, not to states where the activities occurred that generated the income. Income is not based solely on sales.

  4. Are throwback and throwout rules unconstitutional because they look beyond the borders of the state?

  5. Should states be able to enact retroactive legislation to protect the state budget from financial loss?

  6. Should retroactive legislation be limited to a state's statute of limitations?

  7. Should judicial decisions only apply to the taxpayer involved in the litigation if it involves a refund?

STATE TAX KNOWLEDGE UPDATE (59 ITEMS) - May 22, 2018

The following are state tax and business developments I have curated since May 2nd, 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. Wisconsin Explains Reconciliation with Federal Consolidated Returns

  2. Preview of the share image State Sales Tax Shakeup

  3. Indiana Offers Voluntary Disclosure Initiative for Out-of-State Retailers

  4. Kentucky Requires IRC Sec. 199A Addback, Restores Credits

  5. South Dakota Provides Guidance on Foreign Dividend Recapture

  6. MTC Section 18 Alternative Apportionment Regulatory Project Moves Forward with Two Proposed Model Rules - Draft Model Use Tax Reporting Statute Also Advances

  7. Alabama DOR Issues Guidance on IRC Sec 965 Transition Tax Impact on State Tax Returns

  8. California FTB Moves Forward with New Draft Proposed Amendments to Market-Based Sourcing Regulation

  9. Florida DOR Issues Guidance on IRC Sec 965 Transition Tax Impact on State Corporate Tax Returns

  10. New Kentucky Law Imposes Mandatory Unitary Combined Reporting Regime

  11. Ohio Supreme Court Holds in Taxpayer Favor Regarding Credit Computation for Pre-CAT NOLs

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

  13. Growing Number of State Sales Tax Jurisdictions Makes South Dakota v. Wayfair That Much More Imperative

  14. Oklahoma Allows Transition Tax Installment Payment Election

  15. Tax Reform Task Force Names Income Tax Proposals for Further Study

  16. California OTA Readopts Emergency Rules on Administration and Procedures of Appeals and Petitions for Rehearing

  17. Focusing the Lens on Film Credits

  18. Indiana DOR Offers Special Limited-Time VDI for Out-of-State Online Retailers with In-State Inventory

  19. New Georgia Law Addresses Federal Partnership Audit Regime Changes and How to Report Adjustments for State Purposes

  20. Taxpayer Asks US Supreme Court to Review 2017 Pennsylvania Supreme Court Ruling on NOL Carryovers

  21. South Dakota DOR Discusses Federal Tax Law Changes Relating to Foreign Dividend Recapture and Potential Impact for State Bank Tax Purposes

  22. Texas Comptroller Issues Franchise Tax Ruling on Whether Proceeds from Certain Hedging Transactions Are Included in Apportionment Factor

  23. Alabama DOR Discusses New Law Requiring Certain Marketplace Facilitators to Collect and Remit Tax

  24. New Georgia Law Requires Some Remote Sellers to Collect and Remit Tax or Else Adhere to Information Reporting Requirements

  25. California FTB Issues Final Report on California’s Conformity to 2017 Federal Income Tax Changes

  26. State and Local Tax Technology Checklist (Techlist)

  27. TWIST - This Week in State Tax

  28. Georgia Expands “Dealer,” Adds Use Tax Notice Requirement

  29. Alabama Opens for Amnesty Applications on July 1

  30. Connecticut Legislature Approves Pass-Through Entity Tax

  31. Legislative Session Review: Georgia

  32. California May 18 meeting on changes to market based sourcing rules

  33. Connecticut Requires Bonus Depreciation, Sec. 179 Adjustments

  34. IRC Conformity Bill Goes to Hawaii Governor

  35. Indiana Special Session Considers IRC Conformity

  36. North Carolina Proposes Income Tax Rate Changes

  37. Legislative Session Review: Kansas

  38. Indiana Enacts IRC Conformity Bill

  39. Indiana Revises Corporate Income Tax Rate Calculation and Credit

  40. Massachusetts Provides Estimated Tax Penalty Relief for IRC Sec. 965 Income

  41. Oklahoma Creates New Credits for Vehicle Manufacturing Industry

  42. “One Maryland” Credit Revised

  43. Maryland Retains Personal Exemptions

  44. Alabama DOR Reminds that 2018 Amnesty Program Begins July 1

  45. Kentucky Claims Commission Amends Rules Related to Tax Appeals Procedures

  46. Alabama DOR Issues Amended Rules on NOL Carryforwards and Revised Filing Due Dates

  47. Updated Connecticut Administrative Guidance Discusses Treatment of IRC Sec 965 Federal Repatriation Transition Tax

  48. New Indiana Law Updates State Conformity to IRC

  49. Massachusetts DOR Issues Release on Estimated Tax Penalty Relief for Corporations Affected by Transition Tax on Deferred Foreign Earnings

  50. New Oklahoma Law Permits Electing Federal Transition Tax Installment Payers to Elect Similar Payment Scheme for State Purposes

  51. Pennsylvania DOR Announces that 2017 State Supreme Court Ruling on NOL Carryovers Will Not Be Applied to Earlier Years

  52. City of Seattle Poised to Impose an Employee Hours Tax on Some Businesses

  53. Alabama Tribunal Judge Denies DOR Motion to Stay in Online Retailer Legal Challenge of Economic Presence Rule for Out-of-State Sellers Making Threshold Sales into Alabama

  54. New York eyes UBT in response to federal tax reform

  55. Pennsylvania Clarifies Caps for NOL Calculations

  56. California Requires Return Adjustments for Sec. 965 Amounts

  57. Minnesota Legislature Passes IRC Conformity, Rate Reductions

  58. Friday Tax Reform: States Issue Guidance, Waive Penalties for Foreign Income

  59. Corporate Close-Up: Indiana Latest State to Respond to Federal Tax Reform

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 strahle@leveragesalt.com.

STATE TAX KNOWLEDGE UPDATE (62 ITEMS) - MAY 2, 2018

The following are state tax and business developments I have curated since April 11th, 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. Legislative Session Review: Idaho

  2. Legislative Session Review: Arkansas

  3. Maryland Legislature Sends Single-Sales Factor Bill to Governor

  4. Oklahoma Enacts Marketplace Sales Legislation

  5. Oregon Updates IRC Conformity, Repeals Tax Haven Law

  6. Oregon Extends Interstate Broadcaster Apportionment Provisions

  7. Maine Amends Headquarters Credit, Other Provisions

  8. Enacted Oklahoma Marketplace Sales Legislation Detailed

  9. Virginia Allows Modified Apportionment Factors for Certain Companies

  10. New York Enacts Budget With IRC Conformity, Other Changes

  11. Nebraska Updates IRC Conformity

  12. Tennessee Allows Financial Asset Managers to Elect Single Receipts Factor Apportionment

  13. New Arizona Law Updates State Conformity to Some Provisions of IRC

  14. Texas Comptroller Reminds that Tax Amnesty Program will Run from May 1 to June 29 and Provides for Potential Waiver of Penalties and Interest

  15. Connecticut Administrative Guidance Discusses Treatment of IRC Sec 965 Federal Repatriation Transition Tax

  16. New York 2018-2019 State Budget Bill Addresses Treatment of Some Provisions of the 2017 Federal Tax Reform Act

  17. New Oregon Law Updates State Conformity to IRC for Specific Provisions and Extends Sunset Date of Modified Apportionment Regime for Interstate Broadcasters

  18. New Alabama Law Requires Certain Marketplace Facilitators to Collect and Remit Tax or Else Adhere to Information Reporting Requirements

  19. Oregon Enacts Qualified Business Income Addition

  20. Kentucky Enacts Apportionment Formula, Rate, Other Changes

  21. Kentucky Broadens Sales Tax Base, Hikes Cigarette Tax, Makes Other Changes

  22. Digital Tax Arguments Focus on Role of Congress, Compliance Costs

  23. Insight: ‘Wayfair: Covering the Waterfront—Amicus Briefs Supporting Respondents

  24. A Brief History of the Biggest State Tax Case in a Generation

  25. Rhode Island Discusses Treatment of IRC Sec. 965 Income

  26. South Dakota v. Wayfair - TTR Explains What Tax Technology Options Really are Available

  27. No Simple Story About Tax Bill’s Impact on States

  28. Cap on the State and Local Tax Deduction Likely to Affect States Beyond New York and California

  29. State & Local Tax Advisory: The Supreme Court Weighs a New State Tax Nexus Standard, Again | Alston & Bird LLP

  30. New Mexico Administrative Hearings Office Issues Timely Opinion Regarding State Taxation of Subpart F Income and Dividends from Foreign Affiliates

  31. Oregon Taxpayers Denied Use of MTC’s Apportionment Formula

  32. Kentucky Might Require Combined Reporting, Many Tax Changes

  33. Virginia Enacts Subtraction for REIT Income

  34. The Tax-Savvy Company Restructuring

  35. Adopt or adapt? New IRS partnership audit rules affect states

  36. Legislative Session Review: Florida

  37. New Jersey Permits Dedicated Prepayment of Anticipated Taxes

  38. Maryland Phases in Single-Sales Factor Apportionment Formula

  39. Legislative Session Review: Nebraska

  40. New Arizona Law Allows Some Taxpayers to Bypass OAH Process and Appeal Tax Dispute Directly to Board of Tax Appeals

  41. Arizona DOR Issues Notice Regarding Certain Fiduciary Return Filers with IRC Sec 965 Repatriation Income for 2017 Tax Year

  42. California FTB Issues Fourth and Final Report to Legislature on Recently Enacted Federal Tax Reforms

  43. New Maryland Law Phases in Single-Sales Factor Apportionment for Corporate Income Tax Purposes

  44. New Nebraska Law Provides Adjusted Basis Computation for Certain IRC Sec 179 Depreciable Property

  45. New Hampshire DOR Administration Issues Report on How 2017 Federal Tax Reforms May Affect State Income Taxation – New Law Revises Effective Dates of Tax Rate Changes Enacted in 2017

  46. New York City Memo Explains Deemed Repatriation Income under GTC, BTX, and UBT

  47. Pennsylvania DOR Discusses Application of IRC Sec 965 RTT to State CNIT

  48. Rhode Island Division of Taxation Provides Guidance on Treatment of IRC Sec 965 Income for Individuals and Pass-through Entities

  49. MTC Approves Hearing Officer Report on Apportionment Regulation Amendments

  50. Ohio Supreme Court Overturns Reduced NOL Credit

  51. THE BEST AND WORST OF SALES TAX ADMINISTRATION

  52. Conformity with federal tax reform will result in an estimated state corporate tax base increase of about 12% for the first ten years

  53. FY 2019 STATE BUDGET STATUS

  54. NCSL: REMOTE SALES TAX COLLECTION ANALYSIS & OPINION

  55. Years of work to simplify the collection of remote state sales taxes may soon pay off.

  56. Kentucky legislature overrides Governor's veto of tax plan

  57. Florida Explains Treatment of Repatriation Income

  58. Kentucky Requires Combined Reporting in Tax Reform Bill

  59. Pennsylvania Explains Treatment of Repatriation Income

  60. Alabama Provides Guidance on IRC Sec. 965 Repatriation Income

  61. Kentucky Clarifies Definition of Prewritten Computer Software

  62. Kentucky Enacts Combined Reporting

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 strahle@leveragesalt.com.

State Tax Knowledge Update (36 items) - November 18, 2017

The following are state tax and business developments I have curated since November 8, 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. $100 Million Available During Second Application Period in the California Competes Tax Credit Program’s Final Year

  2. Tennessee Issues Notice on Intangible Expense Deduction

  3. VERMONT BULLETIN: Corporate and Business Income Tax Nexus, Filing Requirements, and Minimum Tax Liability

  4. Corporate Close-Up: Impending Federal Tax Reform and its Rippling Effect on State Corporate Taxation

  5. Incentives Watch: Federal Tax Reform Pumps the Brakes on Electric Car Incentives; States Zoom Ahead

  6. SALT Implications of the House and Senate Tax Reform Bill

  7. Colorado Court of Appeals Held that Out-of-State Holding Company is Not Included in Combined Report

  8. Watch Your Step: New York City Real Property Transfer Tax Imposed Under Step Transaction Doctrine

  9. New California Office of Tax Appeals Discusses Emergency Regulations

  10. Nice resource/summary for Tennessee taxes

  11. Tennessee sales tax guide by TaxJar for online sellers

  12. Rhode Island Division of Taxation Launches Website for Upcoming Amnesty Program that Begins December 1

  13. Minnesota DOR Acquiesces to Recent Tax Court Ruling Involving NOL Carryovers and IRC § 382 Limitation

  14. California FTB Issues Proposed Rule Changes on the Apportionment and Allocation of Partnership Income for Corporate Tax Purposes

  15. Colorado Appellate Court Affirms that Foreign Subsidiary is Not Required to be Included on Combined Return

  16. Oregon DOR Proposes Various Administrative Rule Changes, Including Reflection of New Law that Implements Market-Based Sourcing on Sales of Non-TPP

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

  18. Mississippi DOR Adopts New Rule Requiring Some Out-of-State Sellers with Substantial Economic Presence to Collect Use Tax on In-State Sales

  19. August 3 Enforcement Date Added to Recent Pennsylvania Ruling Holding that Certain Online Information Retrieval Products Constitute Taxable TPP

  20. The Still-Rising Tide - Will Investment Managers Be Swept Up in State Income Tax Trends

  21. Ohio Department of Taxation Launches Amnesty Program Website

  22. Amended Regulations Reflect Recent Montana Law Changes that Expand Waiver of Composite Return or Withholding for Domestic Second-Tier Pass-Through Entities

  23. Tennessee DOR Explains Updated Requirements for Claiming Intercompany Intangible Expense Deduction

  24. Vermont Department of Taxes Issues Draft Nexus Bulletin - Comments Must be Received by December 8

  25. Tennessee DOR Holds that True Object of Subscriptions for Cloud-Based Scheduling Services is Taxable Remotely Accessed Software

  26. AB 398 expands California’s partial sales and use tax exemption

  27. Illinois EDGE tax credit program restored

  28. Local Policy Digest

  29. EY State income and franchise tax Quarterly update

  30. Ernst & Young LLP Sales and Use Tax Quarterly Update

  31. New York income tax withholding audits on the rise

  32. Coping with the tax challenges of relocation and mobility

  33. California OTA stakeholder meeting to comment on draft emergency regs

  34. State tax implications of federal tax reform: Repatriation toll charge

  35. State tax implications of federal tax reform: Interest expense deduction limitations

  36. State tax implications of federal tax reform: Full expensing

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 strahle@leveragesalt.com.

State Tax Knowledge Update (24 Items) - November 8, 2017

The following are state tax and business developments I have curated since October 24, 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. State Rundown 10/25: Marijuana Taxes a Bright Spot amid Underperforming State Revenues

  2. TN ruling: single-member LLCs owned by a partnership are exempt from Tennessee Franchise & Excise Tax. The partnership is subject to the TN franchise & excise tax

  3. Bloomberg BNA’s 2017 Trust State Tax Nexus Survey

  4. The State Tax Function and Emerging Technologies

  5. California OTA Proposes Draft Emergency Regulations on Administration and Procedures for Appeals and Petitions for Rehearing

  6. California FTB Now Permitting Oral Presentations in Petitioning for Use of Alternative Apportionment

  7. Maryland Tax Court Holds that Out-of-State Loaning Subsidiary Has Nexus Based on Relationship with In-State Parent

  8. Ohio Issues and Updates Bulletins Pursuant to New Law that Includes a 500K USD Gross Receipts Nexus Threshold

  9. California A.B. 131 enacted | Deloitte US

  10. State Rundown 11/1: Connecticut Balances Budget, Leaves Tax Code Out of Whack

  11. New Connecticut Law Provides for Fresh Start Program that Permits Potential Waiver of Most Penalties and 50 Percent Interest

  12. New Connecticut Law Revises Claimant Period for Combined Reporting-Related ASC 740 Deduction

  13. Florida DOR Proposes Administrative Rule Changes Reflecting New Law on Return Filing and Payment Due Dates

  14. Massachusetts DOR Issues Ruling on Net Worth Calculation Where Subsidiaries are Owned Indirectly through a Pass-Through Entity

  15. New Pennsylvania Law Revises NOL Carryover Deduction Limitation and Reflects State Supreme Court Ruling on NOL Carryovers

  16. Tennessee DOR Explains that Federally Disregarded SMLLCs of Partnerships Are Classified as Partnerships for Purposes of Qualifying for Certain Franchise and Excise Tax Exemption

  17. New Pennsylvania Law Imposes Information Reporting Notice Requirements on Some Remote Sellers, Including Marketplace Facilitators

  18. California’s New Office of Tax Appeals Issues Preliminary Draft of Procedural Rules that Is Silent on Discovery Matters

  19. 2017 State Ballot Measures Preview: Taxes

  20. October Tax Retrospective: Two Down, One to Go

  21. WEBINAR: State-Specific Property and Other Tax Challenges Affecting Data Centers Coast to Coast

  22. Pennsylvania net loss carryover modified, remote seller sales tax notice

  23. Finishing SALT: Inside SALT’s Monthly Recap

  24. State tax implications of federal tax reform

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 strahle@leveragesalt.com.