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State Tax Matters
The power of knowing.
State Tax Matters is a weekly at-a-glance presentation of Deloitte Tax LLP's Multistate Tax practice, edited to the specific interests of our clients. The publication showcases current multistate developments, articles on substantive issues, explanations of key state tax concepts and notification of upcoming organization-sponsored symposiums and forums open to a public audience.
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Recent editions appear below; for older issues please email a request to ustaxnews@deloitte.com.
May 17, 2024
Income/Franchise
- Alabama: Parent, Intermediate Holding Company, and Lower-Tier Bank Can’t File Consolidated FIET Returns
- Colorado: New Law Modifies Requirements for Corporations to File Combined Tax Returns
- Michigan Department of Treasury Comments on Case Involving Statute of Limitations on Late Unitary Filing
- Oregon: Taxpayer Must Use Special Industry Apportionment for Some Affiliates and Standard Method for Others
- Virginia: Noncodified Provisions Related to Intangible Expense “Addback” Statutes Remain in Effect
Gross Receipts
- Ohio: Proceeds from Sales of Repossessed Property and Repayments of Defaulted Loans are Not Taxable Gross Receipts under CAT
- Washington: Franchisor Owes B&O Tax on Franchisee Income and Doesn’t Qualify for Realty Rental Exemption
- Washington: Ultimate Destination-Based Sourcing Did Not Apply to In-State Company Seeking to Apportion Income
Sales/Use/Indirect
- Michigan Department of Treasury Says Credit Card Surcharges are Subject to Sales Tax
- New York: SaaS Provider’s Vendor Management System Fees Deemed Taxable Software Licensing
Property
- Colorado: New Law Lowers Commercial Property Valuation for Assessment to 25% of Property’s Actual Value
Multistate Tax Alerts
- Tennessee repeals franchise tax’s alternative property base and authorizes refunds
May 17, 2024, Issue 2024-20
Archive
May 10, 2024, Issue 2024-19
May 3, 2024, Issue 2024-18
April 26, 2024, Issue 2024-17
April 19, 2024, Issue 2024-16
April 12, 2024, Issue 2024-15
April 5, 2024, Issue 2024-14
March 29, 2024, Issue 2024-13
March 22, 2024, Issue 2024-12
March 15, 2024, Issue 2024-11
March 8, 2024, Issue 2024-10
March 1, 2024, Issue 2024-9
February 23, 2024, Issue 2024-8
February 16, 2024, Issue 2024-7
February 9, 2024, Issue 2024-6
February 2, 2024, Issue 2024-5
January 26, 2024, Issue 2024-4
January 19, 2024, Issue 2024-3
January 12, 2024, Issue 2024-2
January 5, 2024, Issue 2024-1
December 22, 2023, Issue 2023-50
December 15, 2023, Issue 2023-49
December 8, 2023, Issue 2023-48
December 1, 2023, Issue 2023-47
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State tax legislative, judicial, and administrative developments
