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Multistate Tax  |  April 1, 2022
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Indirect/Sales/Use:
Mississippi: New Law Calls for Tax Study on Remote and Internet-Based Software Products and Services

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S.B. 2831, signed by gov. 3/28/22. New law creates the “Taxation of Remote and internet-based Computer Software Products and Services Study Committee” (Committee) to examine and develop legislative recommendations on the taxation of remote and internet-based computer software products and services for Mississippi sales and use tax purposes. The legislation requires the Committee to report to the Mississippi Legislature no later than October 1, 2022 its findings regarding such taxation – including recommendations for which of these products and services should be taxable and the manner in which they should be taxed. Please contact us with any questions.

 

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Liudmila Wilhelm (Atlanta)

Senior Manager

Deloitte Tax LLP

Joe Garrett (Birmingham)

Managing Director

Deloitte Tax LLP



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In this issue

Administrative
New Jersey: New Law Prohibits Government Dealings with Businesses Associated with Russia or Belarus

Income/Franchise
Arkansas Administrative Ruling Addresses Economic Nexus and Alternative Apportionment

California FTB Addresses Sourcing Gross Receipts from Sales of Services to Business Entities

Idaho: New Law Addresses Application of 2021 Bonus Depreciation Changes and New PTE Tax

Maine: Proposed Rule Reflects New Bright-Line Nexus Standard Under Corporate Income Tax

New York Attorney General Reminds that Taxes May be Owed on Cryptocurrency/Virtual Investments

Oregon: New Law Updates State Conformity to IRC for Specific Provisions

Oregon Tax Court Addresses Sales Factor Costs of Performance Calculation under Prior Law

Tennessee: New Law Decouples from TCJA Changes to IRC §174 Deduction for Research Expenditures

Texas Supreme Court Rules for Taxpayer in Case on Sourcing Satellite Radio Subscription Receipts

Utah: New Law Redefines Business Income, Adopts Mobile Workforce Provisions and PTE Tax

Indirect/Sales/Use
Mississippi: New Law Calls for Tax Study on Remote and Internet-Based Software Products and Services

Utah: New Law Seeks to Remove Multiple Taxation of Some Business Inputs and Supplies

Other/Miscellaneous
Tennessee: New Law Says DOR Must Certify if Business Tax was Reported at Retail or Wholesale Rate

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