State Tax Matters

June 27th, 2025

• Administrative
  
  • Oregon: New Law Establishes Uniform Statute of Limitations Periods for Refunds and Adjustments on Most Taxes
• Income/Franchise
  
  • Illinois DOR Denies Alternative Apportionment Request as Taxpayer Failed to Show Unfair Representation of In-State Activity
    
  • Louisiana: New Law Modifies Filing Methodology for S Corps and Certain Mobile Workforce Provisions
  • Maine: New Law Addresses Late Filing and Payment Logistics When Legislature Hasn’t Yet Addressed State Response to Federal Tax Law Changes
• Credits/Incentives
  • Texas: New Law Replaces Existing R&D Credit and Exemption with New R&D Franchise Tax Credit
• Sales/Use/Indirect
  • Illinois: Another General Information Letter Says Tariffs are Not Deductible in Computing Retailers’ Occupation Tax Liability
  • Illinois: General Information Letter Concludes that Company Providing Online Ad Services is Not a Marketplace Facilitator
  • Louisiana: New Law Includes Sales of Digital Products in Measure of Economic Nexus Threshold
  • Maine: New Law Taxes Defined Digital Audiovisual and Digital Audio Services
  • New Mexico Court of Appeals Reverses 2023 Ruling to Hold that Out-of-State Staffing Company is Exempt from Gross Receipts Taxation
  • Texas: New Law Formally Excludes Internet Access Services from Taxation
  • Texas: Services Offered to Satisfy Federal Prescription Drug Data Collection Reporting Obligations are Taxable Data Processing
  • Utah: ALJ Concludes that Online Streaming Platform’s Subscription Fees are Fully Taxable as Bundled Transactions

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