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State Tax Matters - March 22, 2013

Issue 2013-12


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U.S. FlagPrepared by the Deloitte Tax LLP Multistate Tax Knowledge Management Group

  • Income/Franchise
    - North Carolina: New Law Updates State Conformity to Internal Revenue Code; Contains Some Decoupling Provisions
  • Articles
    - Unintended Consequence of I.R.C. Conformity: California Rules Taxpayer May Disregard Treas.Reg.§1.337(d)-2
  • Multistate Tax Alerts
    - Update Regarding the Cook County (Illinois) Non-Titled Tangible Personal Property Use Tax; Department Sends Notices to Businesses
    - Nevada Legislature Takes No Action on Margin Tax Initiative, thus Placing the Measure on the 2014 Ballot; Revisions to Taxation of Mining also Proposed
    - Washington State Adopts Final Rules on Sales and Use and Business and Occupation Taxation of Computer Hardware, Software, and Digital Products

See attached file for details.

Visit the State Tax Matters archive for issues from the past year.

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