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State Tax Matters - August 16, 2013

Issue 2013-33


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

  • Income/Franchise
    - District of Columbia: Revised Rules Contain Automatic Seven-Month Combined Reporting Extension
    - New Jersey: New Law Bars Imposition of Corporation Business Tax on Certain Corporations
  • Sales/Use
    - Alabama: Administrative Rule Proposal on Intrastate Nexus – Comments to Department of Revenue Due September 6
  • Multistate Tax Alerts
    - District of Columbia Legislation Amends Combined Reporting Provisions and Repeals Multistate Tax Compact Apportionment Election Provision
    - North Carolina Enacts Tax Bill with Changes to Corporate Income Tax Rate, Individual Income Tax Provisions and Sales and Use Tax
    - Oregon Enacts Tax Haven Legislation

See attached file for details.

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

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