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Multistate Tax  |  June 24, 2022
State Tax Matters
State Tax Matters
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Sales/Use/Indirect:
Kentucky DOR Summarizes New Law Subjecting More Services to Taxation, Including Some Business Inputs

Sales Tax Facts, Ky. Dept. of Rev. (6/22). The Kentucky Department of Revenue summarizes recent legislative changes affecting Kentucky sales and excise tax administration, including new law that expands Kentucky’s sales and use tax base to include some additional taxable services such as marketing services; telemarketing services; lobbying services; executive employee recruitment services; website design and development services; website hosting services; and prewritten computer software access services [see H.B. 8 (2022) and previously issued Multistate Tax Alert for more details on these law changes]. Please contact us with any questions.

 

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Brian Hickey (Cincinnati)

Managing Director

Deloitte Tax LLP

Joe Garrett (Birmingham)

Managing Director

Deloitte Tax LLP



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In this issue

Income/Franchise
Iowa: New Law Provides Franchise Tax Rate Reductions for Some Financial Institutions

New Hampshire: New Law Lowers BPT Rate, Provides NOL Fix, Protects Resident Remote Workers

New Jersey: New Voluntary Initiative Seeks to Resolve Corporate Transfer Pricing Issues

North Carolina: New Law Revises Taxation of Some Captive Insurance Companies

South Carolina DOR Addresses PTE Tax and Credit for Taxes Paid to Other States

Vermont: Document Highlights Law Changes Impacting Apportionment, 80/20 Companies, Partnership Audits

Sales/Use/Indirect
Kentucky DOR Summarizes New Law Subjecting More Services to Taxation, Including Some Business Inputs

Miscellaneous
Oregon: US Supreme Court Denies Taxpayer Request to Review Validity of E911 Tax Imposition

Washington Appellate Court Denies Business Group’s Claims and Affirms Seattle Payroll Tax Validity

Multistate Tax Alerts



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