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Multistate Tax  |  July 29, 2022
State Tax Matters
State Tax Matters
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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.



Massachusetts Supreme Court Denies Motion for Reconsideration in Apportionment Case
On May 16, 2022, the Massachusetts Supreme Judicial Court (“SJC”) overturned an earlier decision of the Massachusetts Appellate Tax Board in VAS Holdings & Investment LLC v. Commissioner. The Commissioner of the Massachusetts Department of Revenue filed a motion for reconsideration of that decision and on June 30, 2022, the motion was denied by the SJC without further comment.

This Multistate Tax Alert summarizes the SJC’s decision.
[Issued: July 15, 2022] More



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In this issue

Income/Franchise
Idaho: Draft Rule Changes Reflect Single Sales Factor Apportionment and Market-Based Sourcing

Kansas: Cryptocurrency State Tax Policy Report Issued to Legislative Post Audit Committee

Louisiana: Proposed Rule Reflects Mobile Workforce Law Imposing 25-Day Threshold for Nonresident Withholding

Montana: Proposed Rules Address Reporting of Federal Partnership Audit Adjustments under Bipartisan Budget Act

Sales/Use/Indirect
Illinois DOR Responds to Survey on Sales Tax Nexus Standards, Enforcement Policies, and Sourcing

Michigan: Recycling Machinery Deemed Ineligible for Industrial Processing Exemption

Tennessee DOR Letter Ruling Holds that Marketplace Facilitator Fees are Not Subject to Tax

Multistate Tax Alerts



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