State Tax Matters Archive | Multistate Tax

U.S. Flag 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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June 26, 2009
Issue 2009-26

Income/Franchise Tax:
– Florida: New law updates state conformity to the Internal Revenue Code (IRC); decouples from IRC §108(i)
– Hawaii: New law updates state conformity to the Internal Revenue Code
– Massachusetts: U.S. Supreme Court denies review of two economic nexus cases
– Oregon: New law amends intercompany intangible expense ‘addback’ statute; requires REITs & RICs to be included in state consolidated return; and modifies the definition of “financial institution”
– Texas: New law increases minimum revenue threshold for owing franchise tax
Sales/Use Tax:
– Washington: Fees earned on secondary loan market are deductible receipts
Training Opportunities:
– 2009 FAS 109 Training

June 19, 2009
Issue 2009-25

Multistate Tax Alerts:
– Massachusetts issues final regulation regarding combined reporting
Income/Franchise Tax:
– Georgia: New rule explains state’s related-member interest & intangible expense ‘addback’ statute
– Idaho: New rules address sales factor sourcing of certain intangible property; “on behalf of” costs of performance rule
– Massachusetts: Internal Revenue Code §332 liquidation is not a disposition for state investment tax credit purposes
Sales/Use Tax:
– Delaware: Manufacturer asks U.S. Supreme Court to review tax’s validity
Statements:
– Significant Tax Provisions in California’s Newly Enacted Budget
Training Opportunities:
– 2009 FAS 109 Training

June 12, 2009
Issue 2009-24

June 5, 2009
Issue 2009-23

May 29, 2009
Issue 2009-22

May 22, 2009
Issue 2009-21

May 15, 2009
Issue 2009-20

May 8, 2009
Issue 2009-19

May 1, 2009
Issue 2009-18

April 24, 2009
Issue 2009-17

April 17, 2009
Issue 2009-16

April 10, 2009
Issue 2009-15

April 3, 2009
Issue 2009-14

March 27, 2009
Issue 2009-13