STATE TAX KNOWLEDGE UPDATE (54 ITEMS) - JULY 3, 2018

The following are state tax and business developments I have curated since June 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. High Court Will Not Review Pennsylvania NLC Carryover Decision

2. North Carolina Budget Bill Makes Major Tax Changes, Updates Conformity

3. Colorado Issues IRC Sec. 965 Repatriation Transition Tax Guidance

4. Connecticut Issues Guidance on Pass-Through Entity Tax

5. Connecticut Issues Guidance on Bonus Depreciation Changes

6. Hawaii Enacts Sales Thresholds for Sales Tax

7. Hawaii Updates IRC Conformity for 2018

8. Chicago Tax on Streaming Services Upheld

9. Virginia Enacts Biennial Budget Legislation

10. Are High Court Tax Precedents Set in Stone After 25 Years?

11. DON'T PANIC - Physical Presence No Longer Matters in Determining Whether A Company is Required to Collect Sales Tax

12. North Dakota Remote Seller Thresholds Take Effect With Quill Overturn

13. Louisiana Enacts Remote Seller Law

14. Minnesota Offers Wayfair Guidance

15. What will non-streamlined sales tax states do??

16. STOP THE USE TAX NOTICE AND REPORTING LAWS!!!!

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

18. Louisiana: New Law Clarifies that Certain Reductions and/or Suspensions of Tax Benefits, Credits, and Exemptions Enacted via 2015 Legislative Changes were Temporary

19. North Carolina: New Law Updates State Conformity to IRC, Responds to Some Provisions of the Federal 2017 Tax Act, and Revises Sales Factor Sourcing Rules

20. US Supreme Court Denies Taxpayer’s Request to Review 2017 Pennsylvania Supreme Court Ruling on NOL Carryovers

21. Rhode Island Division of Taxation Releases Guidance on Treatment of IRC Sec. 965 Income for C Corporations, and Accompanying Proposed New Regulation

22. Texas Appellate Court Holds that Taxpayer Provides Services Rather than “Goods” for Purposes of Calculating Deductible Costs of Goods Sold under Franchise Tax

23. Alabama Issues IRC Sec. 965 Repatriation Income Guidance

24. Decoupling Bill Sent to New Jersey Governor

25. New Jersey Legislature Passes Tax Amnesty Bill

26. Rhode Island Budget Bill Amends Personal Exemptions, Credits

27. Connecticut Creates Deduction for Venture Capital Income

28. Iowa Offers Wayfair Guidance

29. Louisiana Decreases Sales Tax Rate

30. New Jersey Legislature Passes Alternative Surtax and Decoupling Bill

31. Massachusetts Bill Creates Family and Medical Leave Payroll Tax

32. Remote Sellers Not Yet Required to Collect Tax From South Dakota Buyers

33. Vermont’s Remote Seller Law Takes Effect July 1

34. Corporate Close-Up: Colorado Latest State to Enact Market-Based Sourcing

35. Hawaii Explains Nexus Thresholds

36. Kentucky Provides Wayfair Guidance

37. Rhode Island Outlines Remote Seller Registration Options

38. Vermont Reduces Rates, Updates IRC Conformity

39. Idaho Is Reviewing Impact of Wayfair Decision

40. New Hampshire Responds to Wayfair Decision

41. Pennsylvania Decouples Corporate Income Tax from Federal Bonus Depreciation

42. NCSL says states should ensure that they are fully prepared before begin enforcing their sales tax laws on remote sellers

43. New Jersey Enacts Tax Amnesty Bill

44. New Jersey Enacts Surtax, Combined Reporting, and Decoupling

45. Colorado DOR Discusses State Treatment of Foreign Earnings Subject to New Federal Transition Tax under IRC §965

46. Hawaii: New Law Updates State Conformity to Internal Revenue Code, Responds to Some Provisions of the Federal 2017 Tax Act

47. Illinois DOR Issues Proposed Amended and New Rules on Prior Year NOL Suspensions and Special NOL Computation Rules

48. New York: Draft Proposed Article 9-A Franchise Tax Regulations Issued on Corporations Subject to Tax

49. New Jersey Appellate Court Affirms that IRC Tax Attribute Reductions May Not be Reversed

50. Alabama DOR Issues Additional Guidance on IRC Sec. 965 Transition Tax’s Impact on State Tax Returns

51. California: FTB Explains New Policy Prohibiting Certain Ex Parte Communications Involving Alternative Apportionment Petition Hearings

52. Rhode Island: New Law Grants State Tax Administrator Additional Authority in Light of Federal 2017 Tax Act

53. Louisiana: New Law Includes Tax Rate Reduction and Various other Changes

54. Rhode Island: New Law Imposes Tax on Sales of Software as a Service (SaaS)

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.

STATE TAX KNOWLEDGE UPDATE (59 ITEMS) - JUNE 11, 2018

The following are state tax and business developments I have curated since May 22nd, 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. California proposes to amend entity classification rules; comments due June 26

2. Delaware qui tam case against gift card retailers moves forward

3. Colorado Market-Based Sourcing Legislation Goes to Governor

4. California Launches Online Directory of Business Incentives

5. Tennessee Decouples From Business Interest Deduction Limit

6. Louisiana Governor Proposes Tax Cuts, Elimination of Deductions

7. Minnesota Governor Vetoes Omnibus Tax Legislation

8. Missouri Lawmakers Approve Corporate Rate Cut, Apportionment Changes

9. 2018 State Tax Amnesty Programs (as of 5 25 18)

10. California FTB holds interested parties meeting regarding significant proposed revisions to its market-based sourcing rules

11. The SALT Deduction Limit: The IRS Responds to State Workarounds

12. Online Travel Companies Are Not Liable for Local California Hotel Tax

13. Hawaii Use Tax Held Constitutional

14. TaxDay becomes official MLB Players Association partner

15. IRS Discusses Certain Payments Made in Exchange for State and Local Tax Credits

16. California FTB Provides TY 2017 Filing Guidance Regarding IRC Section 965 Repatriation Transition Tax

17. New Louisiana Law Revises Due Date for Filing Corporate Franchise Tax Returns

18. Maine Revenue Services Comments that Amended Returns May be Necessary Given State Nonconformity to Recent Federal Tax Law Changes

19. Michigan Appellate Court Affirms that Holding Company Lacks Requisite Nexus for City of Detroit Income Tax Purposes

20. New Jersey Appellate Court Affirms Lower Court Decision Involving Unreasonable Exception to CBT Intercompany Expense Addback Rule

21. New Tennessee Law Includes Delayed Decoupling from New Business Interest Limitations under IRC Sec. 163(j)

22. Hawaii State High Court Upholds Validity of Use Taxation Scheme on Purchases from Out-of-State Sellers

23. Washington DOR Advisory Explains that Retailer’s Enhanced Delivery Services May Create Nexus

24. Corporate Close-Up: No More Passing Through In Connecticut and New York?

25. Georgia Property Tax Appeal Thresholds Decreased

26. Delaware Creates Angel Investor Credit

27. Georgia Creates Additional High-Technology Exemption

28. Governor Signs Iowa Sales and Use, Excise Tax Reform Legislation

29. Iowa Enacts Major Income Tax Reform

30. Connecticut Enacts Pass-Through Entity Income Tax

31. Montana Adopts Pass-Through Entity Apportionment Rules

32. Connecticut enacts responses to federal tax reform

33. California FTB Now Permitting Taxpayers to Make Oral Presentations in Staff-Initiated Alternative Apportionment Proposals

34. Michigan Department of Treasury Issues New Bulletin on UBG Including Control and Relationship Tests

35. Pennsylvania DOR Issues Ruling on New Law that Imposes Information Reporting and Notice Requirements

36. New York Tax Appeals Tribunal Reverses ALJ to Hold that Taxpayer’s Transactions Must be Aggregated and Thus Subject to Tax

37. Enacted Kentucky Legislation Provides for Mandatory Combined Reporting for Unitary Businesses and Additional Sales Tax Changes

38. Alabama DOR Issues Guidance Regarding IRC Section 965 Deemed Repatriation Impact on Taxpayers

39. Iowa enacts significant income tax and sales tax changes

40. Legislative Session Review: Iowa

41. Oregon's research credit sunsets - Opportunities for 2017 tax year

42. Missouri reduces rate, adopts single factor and market sourcing, more

43. LINK TO IOWA TAX REFORM WEBSITE CREATED BY IOWA DOR

44. Iowa Governor Signs Tax Reform & Conformity Bill

45. Wayfair Debated at Georgetown SALT Conference

46. State Impacts of TCJA Analyzed at Georgetown Conference

47. Missouri Enacts Corporate Tax Rate Cut and Apportionment Changes

48. Sales Thresholds Trigger Sales Tax Nexus in Illinois

49. Michigan Updates Unitary Business Group Guidance

50. Colorado Enacts Market-Based Sourcing

51. Connecticut Explains Repatriation Transition Tax Reporting

52. New Colorado Law Imposes Market-Based Sourcing Provisions for Certain Receipts from Services and Intangibles

53. New Connecticut Law Makes Various Changes in Response to Federal 2017 Tax Act

54. Kentucky DOR Explains New Law that Includes Mandatory Unitary Combined Reporting Regime and Market-Based Sourcing

55. Michigan Department of Treasury Comments on Federal 2017 Tax Act

56. Montana DOR Issues New Regulations on the Apportionment and Allocation of Income Reported by Pass-Through Entities

57. New Illinois Law Imposes Remote Seller Tax Collection and Remittance Responsibilities via Economic Nexus Provisions

58. New Iowa Law Imposes Economic Nexus

59. Recent Idaho Law Amendments Provide Income Tax Rate Reductions and Amend IRC Conformity

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.

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 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.

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 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.

30 State Tax & Business Developments You May Want to Know - August 2, 2017

The following are state tax and business developments I have curated since July 27th, and posted in the LEVERAGE SALT LinkedIn group:

1. If you are not using checklists, what are you waiting for?

2. New York Petitioner asks whether its "Cloud Collaboration Service" is subject to sales tax and whether it owes any sales or use tax on its purchase of hardware and software.

3. YOUR SOURCE FOR ILLINOIS INCOME TAX GENERAL INFORMATION LETTER RULINGS

4. YOUR SOURCE FOR ILLINOIS SALES TAX GENERAL INFORMATION LETTER RULINGS

5. YOUR SOURCE FOR TENNESSEE TAX RULINGS

6. Comments on Today’s Joint Statement on Tax Reform

7. Testimony: The Role of Congress in State Taxation

8. Hawaii Hikes Income Taxes to Pay for Earned Income Credit

9. Governor Signed 2017–2019 Washington State Operating Budget and Compromise Legislation

10. MTC Nexus Committee Considering Voluntary Disclosure Proposal for Online Sellers with Inventory

11. New Hampshire Releases Reference Guide for Changes to Business Profits Tax and Business Enterprise Tax

12. DC Emergency Legislation Codifies Unincorporated Business & Franchise Tax Rate Reductions

13. Subcommittee within House Judiciary Committee Discusses Proposed Legislation that Would Codify a Physical Presence Nexus Standard

14. Colorado DOR Issues Proposed Amended Remote Seller Notice and Reporting Regulation

15. Virginia Department of Taxation Rulings Reflect New Law Requiring Remote Sellers with In-State Inventory to Register and Collect Tax on In-State Sales

16. New Hampshire DOR Administration Holds Proposed Merger Involving LLCs is Not Exempt from Transfer Tax

17. Washington DOR Explains How Credit Card Processors Measure Gross Income from Processing Credit Card Transactions for Business and Occupation Tax Purposes

18. California FTB Issues Guidance on Eligibility for OSTC when Filing a Composite Return in a Reverse Credit State

19. Director’s Update on Nexus Law Developments since December 13, 2016

20. Nexus Program Director’s Update on Significant Nexus Law Developments Since March 9, 2017

21. Consideration and possible action on Report (including draft agreement form) from closed session teleconference meetings held on April 18, May 16, June 20, and July 18, 2017 regarding time-limited vol

22. National Nexus Program (NNP) Director’s Report for FY 2017

23. Implications of Federal Partnership Audit Rules for State and Local Taxation

24. SALT Alert! 2017-14: Washington State: Sales and Use Tax Economic Nexus/Use Tax Notice Bill Enacted

25. California: Additional Guidance on California Competes Tax Credit and Market-Based Sourcing

26. INDIVIDUAL INCOME TAX INSIGHTS: DOMICILE IS IN THE DETAILS

27. CORPORATE CLOSE-UP: FEDERAL TAX REFORM PROPOSALS MAKE STATES LOOK IN THE MIRROR

28. Unfair Apportionment: Consider the Alternatives

29. Procedural State Tax Issues: Part I Finding the Best Forum

30. Procedural State Tax Issues: Part II Coordinating Multistate Litigation

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 LS 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 subscription basis. Contact me at strahle@leveragesalt.com.

46 State Tax & Business Developments You May Want to Know - July 21, 2017

This week I started curating state tax and business developments from a variety of sources into one spot, the LEVERAGE SALT LinkedIn group. Many people have contacted me and said they find it very useful. So I will continue to do so by posting a state tax update blog post every week. To clarify, I will post state tax and business developments daily to the LEVERAGE SALT LinkedIn group. Every week (maybe more than once a week) I will write a blog post summarizing those developments that I posted to the LEVERAGE SALT LinkedIn group with links to the posts. 

The following are state tax and business developments I have curated since July 18th, and posted in the LEVERAGE SALT LinkedIn group:

1. Internet Access Exempt from Washington Sales Tax

2. Washington B&O Tax Extends to Speculative Builders

3. Do you owe TN sales tax on cloud-based software?

4. Will federal tax reform make state tax nexus even more important?

5. The ImpACT of the Tennessee IMPROVE Act

6. Summary of Illinois Income Tax and Sales Tax Changes from P.A. 100-0022

7. Illinois Withholding Tax Rate and Personal Exemption Amount Changes

8. Illinois Income Tax Increase Guidance - Detailed Instructions For Filing Your 2016 Illinois Income Tax Return and 2017 Estimated Payments

9. Incentives Watch: ‘Back to School, Back to School’ in Georgia—Scholarship Tax Credits Have Been Ruled Legal, Too

10. Indiana – Gain from subsidiary sale is nonbusiness income; interest expense allowed for payments accrued but not paid

11. FREE WEBINAR TODAY: Legislative and Taxation Updates in Communications and Cloud Industries

12. Advancing Your Investment Opportunity through NMTC, HTC, and Traditional Incentives

13. What Did the Washington State Legislature Do to Us This Time?

14. Personal Property Tax Audits and Appeals – Coast to Coast

15. 2017 Louisiana Legislative Session Recap

16. Conferences: Not Lobbying Free-for-alls

17. Hawaii Revises Government Ethics Laws

18. State Rundown 7/19: Handful of States Still Have Their Hands Full with Tax and Budget Debates

19. States in crisis: Embroiled in the worst budget battles since the Great Recession

20. America's Top States for Business 2017: The full list

21. On the move: Biggest winners and losers in states' battle to lure corporations, jobs

22. Middle-Market Public Policy Roundup

23. The National Center for the Middle Market’s Q2 ‘17 Middle Market Indicator

24. Starbucks, Anthem Awarded Slice of $7M in Nevada Tax Relief

25. Investment Entities Owning Property Purchased Outside the United States Face Double Taxation Under Amended New York Law

26. DuPont Mostly Prevails in $800K Indiana Income Tax Case

27. The Impact of Federal Tax Changes on States

28. Unfair Apportionment: Consider the Alternatives | Tax Executive

29. Kentucky:Amazon Delivers $1.5-Billion Package to Kentucky | Site Selection Magazine

30. California: Innovation Works | Site Selection Magazine

31. Indiana: Indiana Claims Factory Belt Title | Site Selection Magazine

32. Iowa: How to Make $3 Billion | Site Selection Magazine

33. Iowa: A Complete Business Cycle | Site Selection Magazine

34. Manufacturing Innovation Center To Open in ’17 | Site Selection Magazine

35. Minnesota: North Star Manufacturers ‘Optimistic’ | Site Selection Magazine

36. New England: Punching Above Their Weight | Site Selection Magazine

37. Tennessee Grants and Tax Credits

38. Seattle City Council Passed Legislation Imposing a 2.25% Income Tax on Select Residents

39. How High Are Individual Income Tax Collections in Your State?

40. Potential state tax consequences of federal corporate tax reform | Deloitte US

41. The DC qualified high-technology company program: Recent developments

42. California Chief Counsel Ruling on the Application of Market-Based Sourcing Rules to Non-Marketing Services

43. Michigan Department of Treasury Discusses Implications of Concluded Multistate Tax Compact Election Litigation

44. Texas Comptroller Discusses Policy Changes Regarding Temporary Credit for Business Loss Carryforwards

45. Connecticut Department of Revenue Services Apparently Enforcing Economic Nexus Standard on Some Remote Sellers

46. Georgia Department of Revenue Amends Administrative Rule on Manufacturing Exemption

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 LS 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. Clients hire LS to curate information for multiple specific items on a daily basis. This service is provided on a subscription basis.