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State Tax Matters
The power of knowing.
State Tax Matters is a weekly at-a-glance presentation of Deloitte Tax LLP's Multistate Tax practice, edited to the specific interests of our clients. The publication showcases current multistate developments, articles on substantive issues, explanations of key state tax concepts and notification of upcoming organization-sponsored symposiums and forums open to a public audience.
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Recent editions appear below; for older issues please email a request to ustaxnews@deloitte.com.
August 2, 2024
Article
- State Mergers and Acquisitions, Part 2 – Non-Income-Tax Types
Amnesty
- Massachusetts: New Law Authorizes 60-Day Amnesty Program During FY 2025 with Potential 100% Penalty Waiver
Income/Franchise
- Federal: DC Circuit Addresses Sale of Partnership Interest by Nonresident Alien
- Connecticut: Summary of New Law Extending NOL Carryforward Period and Modifying Net Deferred Tax Liability Deduction
- Illinois DOR Explains New Law Limiting NOL Deduction to $500K and Resulting Estimated Payment Implications
- Illinois DOR Denies Alternative Apportionment Request to Include Royalties in Sales Factor
- Illinois DOR Adopts Rule Amendments Reflecting New Law Pertaining to Investment Partnerships
- Rhode Island DOR Summarizes Newly Extended NOL Carryforward Period and Bank Tax Law Changes
- South Carolina Appellate Court Affirms that NOL Carryforward Deduction is Not Permitted for Bank Tax Purposes
Gross Receipts
- Washington Appellate Court Withdraws B&O Tax Ruling on Rates for In- and Out-of-Network Fuel Card Users
Sales/Use/Indirect
- Iowa: Adopted Rule Changes Address Resale and Manufacturing Exemptions, Bundled Transactions, and Intercompany Sales
- South Carolina DOR Addresses Recent Decision Declaring Durable Medical Equipment Exemption Void
- Tennessee: Updated Marketplace Facilitator Notice Reflects New Sourcing Rule as of July 1
Property
- Minnesota Tax Court Says Pandemic Impacted Office Tower’s Market Capitalization Rate for Valuation Purposes
- Missouri Ruling Rejects Use of Vacant Stores as Comparables in Big-Box Retail Store Valuation
Miscellaneous/Transfer
- District of Columbia: Vesting of Real Property in Merger Triggers Transfer and Recordation Taxes
August 2, 2024, Issue 2024-31
Archive
July 26, 2024, Issue 2024-30
July 19, 2024, Issue 2024-29
July 12, 2024, Issue 2024-28
July 5, 2024, Issue 2024-27
June 28, 2024, Issue 2024-26
June 21, 2024, Issue 2024-25
June 14, 2024, Issue 2024-24
June 7, 2024, Issue 2024-23
May 31, 2024, Issue 2024-22
May 24, 2024, Issue 2024-21
May 17, 2024, Issue 2024-20
May 10, 2024, Issue 2024-19
May 3, 2024, Issue 2024-18
April 26, 2024, Issue 2024-17
April 19, 2024, Issue 2024-16
April 12, 2024, Issue 2024-15
April 5, 2024, Issue 2024-14
March 29, 2024, Issue 2024-13
March 22, 2024, Issue 2024-12
March 15, 2024, Issue 2024-11
March 8, 2024, Issue 2024-10
March 1, 2024, Issue 2024-9
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State and local tax legislation and updates
Multistate Tax alert archive
State tax legislative, judicial, and administrative developments
