Deloitte
Multistate Tax  |  January 14, 2022
Global InSight
State Tax Matters
The power of knowing.
 

Print

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. ad



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.



Back to top
 
In this issue

Income/Franchise
Illinois DOR Appears to Decline Convenience of Employer Rule for Nonresident Withholding

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

Massachusetts Appellate Tax Board Says Taxpayer is a Manufacturer Under Corporate Excise Tax

New York City: Court Denies Use of 2008 NOL in Computing City Tax and Says State and City NOL Lookback Periods Do Not Have to Match

North Carolina: Summary Highlights Recent Law Changes Including IRC § 163(j)-Related Provisions

Pennsylvania: Court Says Philadelphia Validly Denied Wage Tax Credit for Taxes Paid to Other State

Virginia DOT Responds to Ruling Request on PTE SALT Cap Workaround and Credit for Taxes Paid to Another State

Sales/Use/Indirect
California: Upcoming Public Hearing Will Address Proposed Changes to Marketplace Sales Regulation

California: Upcoming Public Hearing Will Address Audit Manual Changes on Statistical Sampling

Illinois DOR Addresses Taxation of Service Provider’s SaaS and Cloud-Based Remote Work Tools

New Mexico: Determining GRT Location Code and Rate for Professional Services

New York: Marketer’s Subscriptions and Information Reports for Distributors Deemed Not Taxable

Tennessee DOR Explains Procedures Under Recently Repealed Drop Shipment Rule for Suppliers

Gross Receipts and Other/Miscellaneous
Tennessee Appellate Court Affirms that Business Tax is Due on Retail Rather than Wholesale Rate

Multistate Tax Alerts



Helpful resources

Visit Deloitte.com

State tax Matters archive

Multistate Tax Alert archive

Read Accounting for Income Taxes

Join Dbriefs

Follow us on Twitter
Get the Tax@hand mobile app



Have a question?

If you have needs specifically related to this newsletter's content, send us an email to have a Deloitte Tax professional contact you.
 

Deloitte.com  | Manage email preferences  |  Legal  |  Privacy

30 Rockefeller Plaza
New York, NY 10112-0015
United States

About Deloitte
Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities (collectively, the “Deloitte organization”). DTTL (also referred to as “Deloitte Global”) and each of its member firms and related entities are legally separate and independent entities, which cannot obligate or bind each other in respect of third parties. DTTL and each DTTL member firm and related entity is liable only for its own acts and omissions, and not those of each other. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more.

Copyright © 2022 Deloitte Development LLC. All rights reserved.
36 USC 220506



Facebook Twitter Linkedin Google Plus Email