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Prepared by the Deloitte Tax LLP Multistate Tax Knowledge Management Group

• Income/Franchise Tax: Federal – U.S. Supreme Court Upholds Differential State Tax Treatment of Municipal-Bond Interest
• Income/Franchise Tax: Oregon – Amended Rule Clarifies Economic Nexus Standard
• Income/Franchise Tax: Wisconsin – New Law Requires Some Related-Party Addbacks
• Sales/Use Tax: Georgia – New Law Adopts Integrated Plant Theory for Manufacturing Exemption
• Statements: Oregon Corporation Excise Tax

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