Deloitte
Multistate Tax  |  May 21, 2021
Global InSight
State Tax Matters
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Income/Franchise:
Kansas: New Law Includes Withholding Option for Businesses with Pandemic-Related Telecommuters

S.B. 47, signed by gov. 5/17/21. New law provides that for the period of January 1, 2021, through December 31, 2022, for wages paid to employees who are temporarily teleworking in a state other than their primary work location, employers have the option to “continue to withhold income taxes based on the state of the employee’s primary work location and not based on the state in which the employee is teleworking or otherwise working during the COVID-19 pandemic.” Please contact us with any questions.

 

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Bill Lowenstein (Kansas City)

Senior Manager

Deloitte Tax LLP

Collin Koenig (Kansas City)

Manager

Deloitte Tax LLP



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In this issue

Article
GILTI High-Tax Exclusion: Impact on State Taxes

Administrative
Pennsylvania DOR Extends Voluntary Compliance Program for Retailers with In-State Inventory

Income/Franchise
Alabama: New Law Includes Credits for Owners of Passthroughs Electing Entity-Level Taxation

California FTB Issues Another Round of Draft Market-Sourcing Rule Changes with 6th IPM on June 4

Indiana Tax Court Says Company’s Receipts are Derived from Services for Sourcing Purposes

Kansas: New Law Includes Withholding Option for Businesses with Pandemic-Related Telecommuters

New Jersey: Notice Summarizes Instances When Combined Groups Must File Short Period Returns

Rhode Island: Duration of Emergency Withholding Rules for Pandemic-Related Telecommuting Extended

South Carolina: New Law Provides for Elective Passthrough Entity-Level Taxation

South Carolina: New Law Updates State Conformity to Internal Revenue Code

Vermont: US Supreme Court Denies Review of Case Allocating Capital Gain to Commercial Domicile

Gross Receipts/Other Miscellaneous
Nevada High Court Says 2019 Law Changes Impacting Modified Business Tax Rates are Invalid

Sales/Use
Florida DOR Issues Implementation Guidance on New Remote Seller and Marketplace Provider Law

Missouri: Pending Bill Imposes Economic Nexus on Some Remote Sellers and Marketplace Facilitators

Tennessee: New Law Allows Some Customers to File Sales Tax Refund Claims Directly with DOR

Washington DOR Addresses Taxability of Food Delivery Services Involving Online Marketplaces

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