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Multistate Tax  |  December 3, 2021
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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.

 


North Carolina enacts income and franchise tax law changes
On November 18, 2021, the North Carolina governor signed into law Senate Bill 105 (S.B. 105), which phases out the corporate income tax, simplifies the calculation of the franchise tax, enacts a pass-through entity tax, updates the state’s conformity to the Internal Revenue Code, and makes various changes to the state’s individual income tax provisions.

This Multistate Tax Alert summarizes some of the income and franchise tax changes made by S.B. 105.
[Issued: November 30, 2021] More



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In this issue

Income/Franchise
Delaware High Court Affirms in Taxpayer’s Favor that NOL Limitation Policy is Invalid

Massachusetts: Draft Release Addresses State Treatment Arising from Federal Partnership Audit Changes

Ohio Appellate Court Affirms Dismissal of Local Tax Suit Involving Pandemic-Based Telecommuting

Vermont: Adopted Administrative Rule Revisions Reflect Market-Based Sourcing Law

Sales/Use/Indirect
California: Reminder: Marketplace Facilitators Must Register, Collect, and Remit Specified Fees

Massachusetts DOR Proposes Regulation on New Accelerated Sales Tax Remittance Requirements

New York: Creating, Operating, and Hosting Websites and Mobile Apps Deemed Not Taxable

Multistate Tax Alerts



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