Author
Prepared by the Deloitte Tax LLP Multistate Tax Knowledge Management Group

• Income/Franchise Tax: New Hampshire – New Law Includes 80/20 Companies as Overseas Businesses
• Income/Franchise Tax: New York – Revised Memorandum on 2007 Amendments to Combined Reporting
• Income/Franchise Tax: North Carolina – New Rules Describe Procedural Changes to Alternative Apportionment Request and the Department of Revenue Appeals Process
• Income/Franchise Tax: Texas – Guidance on Reporting Requirements for Nontaxable Entities
• Sales/Use Tax: Idaho – New Law Defines What Constitutes "Substantial Nexus" for Retailer
• Miscellaneous: FAS 109 and FIN 48 Training – "Just the Fundamentals" and "Advanced"

See attached file for details.

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