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State Tax Matters - July 10, 2009

2009-28

Publish date:

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

  • Amnesty Tax
    - Delaware: New ‘Voluntary Compliance Initiative’ offers penalty & interest waiver
  • Income/Franchise Tax
    - Hawaii: New law imposes penalties for promoting abusive tax shelters
    - Indiana: New law updates state conformity to the Internal Revenue Code; decouples from Internal Revenue Code §108(i)
    - Massachusetts: New law decouples from Internal Revenue Code §108(i) & §382(n) provisions
    - Rhode Island: New law decouples from Internal Revenue Code §108(i).
    - Tennessee: New law requires ‘addback’ of unreasonable rents paid to affiliates
  • Sales/Use Tax
    - Rhode Island: New law expands definition of sales tax “retailer” to include certain e-commerce retailers
    - Tennessee: New law says fabricated software exemption only applies when created by claimant’s own direct employees
  • Training Opportunities
    - 2009 FAS 109 Training

See attached file for details.

Visit the State Tax Matters archive for issues from the past six months.

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