Perspective

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.

May 16, 2025, Issue 2025-19

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Recent editions appear below; for older issues please email a request to ustaxnews@deloitte.com.

May 16, 2025

Income/Franchise

Alabama: New Mobile Workforce Law Imposes Nonresident Withholding With 30-Day Threshold

Massachusetts DOR Says Banks are Eligible for Research Tax Credits and May File Claims on Amended Returns or Abatement Applications

New York Budget Extends Top Personal Income Tax Rates, Increases MCTMT Payroll Tax Rate for Some; Enacts Rules for Reporting Federal Partnership Audit Adjustments

Virginia: Enacted Budget Bill Includes Provisions that Pause Rolling Conformity with Internal Revenue Code

Sales/Use/Indirect

Alabama: New Law Imposes Some Limits on Local Sales and Use Tax Exemption Enactments or Amendments

Illinois: Posted FAQs Address Taxation of Certain Receipts from Leases and Rentals of TPP

South Carolina: New Law Expands Eligibility for Durable Medical Equipment Exemption to Cure Constitutional Defect

Property

Indiana: New Law Revises Recently Enacted Property Tax Reforms and Relief Measures

Ohio: Taxpayer Successfully Shows COVID-19 Pandemic Contributed to Reduced Hotel Valuation

Unclaimed Property

Arizona: New Law Addresses Treatment and Reporting of Abandoned Digital Assets, Virtual Currency

Multistate Tax Alerts

Iowa Court of Appeals denies healthcare sales and use tax flow-through exemption