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Multistate Tax  |  August 6, 2021
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State Tax Matters
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Multistate Tax Alerts

Throughout the week, we highlight selected developments involving state tax legislative, judicial, and administrative matters. The alerts provide a brief summary of specific multistate developments relevant to taxpayers, tax professionals, and other interested persons. Read the recent alerts below or visit the archive.

No new alerts were issued this period. Be sure to refer to the archives to ensure that you are up to date on the most recent releases.

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In this issue

Income/Franchise
California: Out-of-State Investors Deemed as Doing Business Based on Property Owned Through LLC

Florida DOR Explains Updated State Conformity to Internal Revenue Code and Decoupling Provisions

New Jersey: COVID-19 Temporary Suspension Period for Corporate Tax Nexus Purposes Ends October 1

West Virginia: Revised Rules Reflect Newly Adopted Single Sales Factor and Market-Based Sourcing

Gross Receipts
Washington DOR Issues Proposed Rule Implementing B&O Tax Workforce Education Surcharges

Sales/Use
Nebraska: State High Court Says Resale Exemption Does Not Apply as Re-Lease is Not for “Business”

New Jersey: COVID-19 Temporary Suspension Period for Sales Tax Nexus Purposes Ends October 1

Texas: Some Administrative Rule Changes Involving Local Tax Sourcing Take Effect on October 1

Multistate Tax Alerts



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