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State Tax Matters - September 4, 2009

2009-36

Publish date:

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

  • Income/Franchise Tax
    - Illinois: New laws make select changes to definition of ‘captive REIT’ and address sourcing of broadcasting services for sales factor purposes
    - Kentucky: State high court upholds validity of retroactive ban on unitary filing refund claims
    - Oregon: Amended rules address intercompany expense ‘addback’ requirement & unitary businesses
  • Sales/Use Tax
    - Massachusetts: State high court says New Hampshire retailers don’t have to collect Massachusetts use tax
  • Statements
    - Update on important elements of Illinois income taxation
  • Training Opportunities
    - 2009 Income Tax Accounting Training

See attached file for details.

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

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