Deloitte
Multistate Tax  |  April 28, 2023
State Tax Matters
State Tax Matters
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Administrative:
Arizona: New Law Continues Operation of Board of Tax Appeals through June 30, 2031

S.B. 1242, signed by gov. 4/18/23. New law revises state law to maintain the existence of Arizona’s Board of Tax Appeals (BTA), a three-member board appointed by the Arizona Governor that was first established in 1974 and operates independently from the Arizona Department of Revenue, until July 1, 2031, rather than have the applicable state statute trigger automatic termination on July 1, 2023. The BTA generally hears and decides appeals filed by taxpayers and Arizona municipalities concerning Arizona income, transaction privilege, use, luxury and estate taxes and any other taxation assigned to it by state law. Please contact us with any questions.

 

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Scott Schiefelbein (Portland)

Managing Director

Deloitte Tax LLP

 

Cindy James (Phoenix)

Senior Manager

Deloitte Tax LLP

 

Metisse Lutz (Denver)

Senior Manager

Deloitte Tax LLP

Jimmy Westling (Phoenix)

Manager

Deloitte Tax LLP



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In this issue

Arizona: New Law Continues Operation of Board of Tax Appeals through June 30, 2031


Idaho: Administrative Ruling Addresses Unitary Groups, Business Income, and Apportionment Indiana: Affiliated Special Purpose Entity Not Includable on Return Because it Lacked Nexus Tennessee Governor Expected to Sign Bill Adopting Single Sales Factor and TCJA Bonus Depreciation Texas Supreme Court Reinstates Petition for Review in Sales Factor Case Involving Hedging Transactions Texas: Gains from Sale of Certain Leasehold Interests Deemed Includable in Franchise Tax Base


Arizona Tax Court Holds Online Retailer Lacked Nexus During Pre-Wayfair Periods at Issue Michigan: New Law Excludes Certain Delivery and Installation Charges from Taxable Price New Mexico: Out-of-State Recruiting and Staffing Company Deemed Subject to Gross Receipts Taxation


Mississippi clarifies sales and use taxation of computer software and related services




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