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Prepared by the Deloitte Tax LLP Multistate Tax Knowledge Management Group

• Multistate Tax Alerts: New Jersey Tax Court Finds "Throwout Rule" Facially Constitutional
• Income/Franchise Tax: Minnesota – New Law Amends the Definition of "Foreign Operating Corporation"
• Sales/Use Tax: Iowa – New Law Increases Sales Tax Rate & Repeals 1 Percent Local Options Tax
• Sales/Use Tax: New York – Another Internet Retailer Files Lawsuit Challenging New Sales Tax Nexus Law
• Statements: Kentucky Business Taxes

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