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Multistate Tax  |  June 10, 2022
State Tax Matters
State Tax Matters
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Income/Franchise:
Minnesota DOR Says Business Nexus Relief for Pandemic-Related Telecommuting Ends June 30

Corporation Franchise Tax: COVID-19 and Telecommuters, Minn. Dept. of Rev. (6/22). Following previously issued guidance regarding the same, the Minnesota Department of Revenue announces that it will not seek to establish nexus for business income tax or sales and use tax purposes solely because an employee is temporarily telecommuting due to the COVID-19 pandemic from “March 13, 2020, to June 30, 2022.” Please contact us with any questions.

 

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Ray Goertz (Minneapolis)

Managing Director

Deloitte Tax LLP

 

Roburt Waldow (Minneapolis)

Principal

Deloitte Tax LLP

 

Joe Garrett (Birmingham)

Managing Director

Deloitte Tax LLP

 

Dave Dunnigan (Minneapolis)

Senior Manager

Deloitte Tax LLP

 

Mark Sanders (Minneapolis)

Manager

Deloitte Tax LLP

 



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In this issue

Income/Franchise
California FTB Summarizes Recently Enacted Changes to PTE Tax

District of Columbia: OTR Says Pandemic-Related Telecommuting Nexus Relief Ends July 16

Michigan Supreme Court Says Financial Institution May Claim Credits Transferred in Merger

Michigan Department of Treasury Updates Corporate Income Tax FAQs on Nexus and Apportionment

Minnesota DOR Says Business Nexus Relief for Pandemic-Related Telecommuting Ends June 30

Tennessee DOR Says No Franchise Tax Addback Required for Short-Term Intercompany Trade Payables

Vermont: New Law Addresses State Reporting and Impact of Federal Partnership Audit Regime Changes

Sales/Use/Indirect
Florida: Adopted Rules Reflect Remote Seller and Marketplace Laws and Rounding Algorithm

Tennessee DOR Explains New Law Broadening Scope of Exemption for Computer Software Development

Miscellaneous
Louisiana: New Law Excludes Certain Video Programming and Streaming Content from Franchise Fees

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