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 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 (54 ITEMS) - APRIL 11, 2018

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 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 (27 items)- October 2, 2017

The following are state tax and business developments I have curated since September 21st, 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. PRACTICE AND PROCEDURE: STATES KEEP TAXPAYERS AFLOAT BY PROVIDING TAX RELIEF FOR HARVEY AND IRMA VICTIMS

2. Cuomo Announces New Amazon Office in New York City will Create 2,000 Jobs

3. Whole Foods Told To Pay $3.5M On Add-Backs Per NY Tax Law

4. California holds IPM on withholding for pass through entities

5. State Tax Developments: Captives

6. Wisconsin Eliminates Alternative Minimum Tax

7. Alaska 80% DRD for dividends received from 80 20 company

8. State sales tax could be costing Nashville tech jobs

9. Multistate Insider: Local Policy Digest

10. California Governor Signs Cleanup Legislation Related to Restructuring of State BOE and New OTA

11. Virginia Governor Reminds that Amnesty Program Has Begun

12. New York Extends Gramm-Leach Bliley Transition Rules for Certain New York City Financial Institutions

13. New York City Tax Appeals Tribunal Requires Taxpayer to Recognize Property Gain on Final Tax Return

14. Taxpayer Asks US Supreme Court to Review Florida Supreme Court Holding Which Held that Taxing Satellite Services Versus Cable TV Services at Different Rates is Constitutionally Valid

15. Amended Oklahoma Rules Reflect Remote Seller and Affiliate Nexus Provisions

16. South Dakota Supreme Court Affirms that Remote Seller Economic Nexus Law is Unconstitutional

17. Wisconsin Governor Signs Budget Bill with Various Tax Law Changes Including Updated State Conformity to IRC, Revised Sourcing and Apportionment Provisions, and NOL Limitations

18. Proposed Alabama Amended Rule Reflects New Law that Includes Loans and Credit Card Receivables in Property Factor for FIET Purposes

19. California FTB Chief Counsel Ruling Addresses Impact of Recorded Goodwill for Deemed Water-Edge Election Business Assets Test

20. New Mexico AHO Holds in Taxpayer Favor that Interest Income from Payment-in-Kind Notes is Nonbusiness Income Allocable Out-of-State

21. North Carolina Supreme Court Affirms that Taxpayer Cannot Claim Interest Deduction for Market Discount Income on Discounted US Bonds

22. Illinois Appellate Court Holds that Internet Retailer Lacks Substantial Nexus and Thus Not Liable for Use Tax

23. Massachusetts Supreme Judicial Court Affirms that Wholesale Distributor Must Collect and Remit Tax on Goods Sold to Out-of-State Retailers in Drop Shipment Scenarios

24. Holders Beware: Delaware Department of State Notices to be Mailed in Two Weeks!

25. Why Does Missouri Want a Gross Receipts Tax?

26. Ohio’s Commercial Activity Tax: A Reappraisal

27. State and Local Tax Aspects of Republican Tax Reform Framework

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 (37 items) - Sept 21, 2017

The following are state tax and business developments I have curated since September 12th, 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. VA sourcing rules constitutional IPA where work performed

2. AL group may use NOLs generated before consolidated election

3. State Rundown 9/13: The Year of Unprecedented State Budget Impasses Continues

4. Comments on South Dakota’s Challenge to Quill

5. Domestic tax quarterly webcast series: a focus on state tax matters

6. South Dakota Supreme Court – Sales tax economic nexus provisions unconstitutional; appeal to US Supreme Court expected

7. Virginia Denies Alternative Market Approach for Sourcing Sales

8. South Dakota Supreme Court Rules in Favor of Remote Retailers; Next Step US Supreme Court?

9. Florida Provides Guidance Regarding Sourcing of Services for Income Tax Purposes

10. Pennsylvania Department of Revenue Attempts to Tax Information Retrieval Services: An Overview of Letter Ruling SUT-17-002

11. Foxconn Tax Credit Package Enacted in Wisconsin

12. Zapper Fraud Case Results in Mandatory Real-Time Monitoring

13. INDIVIDUAL INCOME INSIGHTS: CHECKING UP ON CHECKOFFS

14. CORPORATE CLOSE-UP: VIRGINIA COURT DENIES CORPORATION USE OF ALTERNATIVE METHOD OF APPORTIONMENT

15. PROPERTY TAX POST: ARE STATES TAKING THEIR TAKINGS POWER TOO FAR?

16. CORPORATE CLOSE-UP: ILLINOIS (FINALLY!) FINALIZES MARKET-BASED SOURCING REGULATIONS

17. INDIVIDUAL INCOME TAX INSIGHTS: INCOME TAX CONSEQUENCES OF NONRESIDENT TELECOMMUTING

18. CORPORATE CLOSE-UP: THE FTB’S SMALL CAP SOLUTION TO ALLEGED FINANCIAL AND NON-FINANCIAL COMBINED REPORTING APPORTIONMENT DISTORTION

19. CORPORATE CLOSE-UP: DELAWARE CONTINUES DEVELOPING UNCLAIMED PROPERTY RULES

20. State Tax Filing Relief for Victims of Hurricanes Harvey and Irma

21. Examining the Potential Tax Implications of Streaming Video Distribution

22. Alabama Appellate Court Affirms that Certain Separate Company NOL Carryforwards Can Be Claimed on Consolidated Return

23. New Delaware Law Includes Retroactive Tax Law Changes for Series Captive Insurance Companies

24. Illinois Tax Tribunal Holds that Insurance Premium Financing Subs Must File as Part of Combined Return for Financial Organizations

25. New Mississippi Law Allows Department of Revenue to Contract with Third-Party Auditors on a Contingent Fee Basis

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

27. Pennsylvania Trial Court Finds NOL Cap is Unconstitutional

28. Tennessee DOR Issues Chart and Examples Depicting Apportionment Calculations Under Various Elections

29. Virginia Circuit Court Denies Alternative Apportionment Request and Upholds Validity of Standard Cost-of-Performance Method to Apportion Income from Subscription-Based Services

30. Massachusetts DOR Finalizes New Regulation Adopting Bright Line Nexus for Some Remote Sellers

31. Proposed Amended Ohio Rule Addresses Bad Debts, Assignment of Accounts Receivables, and Financing Companies

32. Illinois DOR Proposes Use Tax Nexus Standards for Trade Show Retailers

33. DON'T MISS the 24th Annual Paul J. Hartman SALT Forum

34. 2017 Oregon Legislative Tax Update

35. How Much Does Your State Collect in Corporate Income Taxes Per Capita?

36. REMINDER: Supreme Court to Consider West Virginia Tax Credits Case

37. Maine: 2017 Legislative Changes

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 26, 2017

The following are state tax and business developments I have curated since August 21st, and posted in the LEVERAGE SALT LinkedIn group:

1. KPMG TWIST Podcasts for week of August 21, 2017

2. Texas Amnesty Program Beginning September 1, 2017

3. Texas: Time to file a petition or request a hearing extended starting September 1, 2017

4. Texas Involvement in MTC Online Marketplace Seller VDI

5. The Impact of New Use Tax Reporting Laws for the Future of State and Local Taxes

6. Can You Pay Me Now? Verizon Refunding Taxes in New York

7. States Should Adopt a Version of Colorado’s Remote Sales Tax Law

8. The Many Reasons for the Seattle Income Tax

9. Budget and Tax Center: Costly Tax Cuts in New State Budget Continue Precarious Road Ahead for North Carolina

10. Expect the Unexpected: Nuances of Unclaimed Property Oil and Gas Reporting

11. Ohio enacts several economic development changes

12. State Rundown 8/23: Few Lingering Budget Debates Cannot Linger Much Longer

13. Illinois Proposes Trade-Show Sales Tax Nexus Law

14. Illinois amended regulations provide market-based sourcing guidance and other changes

15. Virginia Circuit Court Rules BPOL Tax in Violation of Import-Export Clause

16. MultiState's Local Policy Digest explores the top legislative developments from municipalities across the U.S.

17. Oklahoma Tax Commission Reminds that Amnesty Program Begins September 1

18. New Texas Law Requires Comptroller to Establish a Tax Amnesty Program Providing for Waiver of penalty or interest, or both

19. Illinois Department of Revenue Publishes Amended Apportionment Rules

20. A Closer Look at New York Draft Proposed Regulations under Article 9-A Business Corporation Franchise Tax Under Subpart 3-9

21. Software Company Royalties Received from Out-of-State OEMs Are Excluded from Sales Factor Numerator in Wisconsin

22. BLOOMBERG BNA Q&A WITH ALSTON & BIRD’S ZACH GLADNEY: PASS-THROUGH ENTITIES NEXT IN LINE FOR NEXUS ISSUES

23. SALES TAX SLICE: 5 THINGS AMAZON FULFILLMENT SELLERS SHOULD KNOW ABOUT THE MTC’S NEW VOLUNTARY DISCLOSURE INITIATIVE

24. CORPORATE CLOSE-UP: OREGON FOLLOWS MTC IN ADOPTING MARKET-BASED SOURCING AND APPORTIONABLE INCOME DEFINITION

25. SALES TAX SLICE: ‘INTERNET TAXES’ EXPLAINED

26. 2017 mid-year sales tax changes

27. The 3 secrets for managing your Amazon inventory

28. The FBA sales tax amnesty program explained

29. The importance of learning what does NOT need to be done, and other things.

30. Don’t Be Lazy: The Billable Hour Has Survived For A Reason Probably the biggest mistake most new lawyers make is that they don’t put in the work.

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 fixed-fee or subscription basis. Contact me at strahle@leveragesalt.com.