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State Tax Matters - August 30, 2013

Issue 2013-35


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

  • Income/Franchise
    - North Carolina: New Law Addresses Bonus Depreciation/Basis Adjustments for Transferred Assets
  • Sales/Use
    - Virginia: Deferred Effective Date for Presumption that Affiliated In-State Fulfillment Center Creates Nexus for Remote Sellers is September 1
  • Multistate Tax Alerts
    - 10th Circuit Court of Appeals Orders Dismissal of Injunction Precluding Colorado from Enforcing its Remote Seller Sales and Use Tax Notice and Reporting Requirements
    - Illinois Enacts New Tax Legislation

See attached file for details.

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

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