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Multistate Tax  |  April 28, 2023
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.



Mississippi clarifies sales and use taxation of computer software and related services
On March 28, 2023, Mississippi Senate Bill 2449 (S.B. 2449) was enacted into law. The bill includes certain updates to Mississippi’s sales and use tax treatment of computer software and computer software services. The legislation becomes effective on July 1, 2023.

This Multistate Tax Alert summarizes some of the provisions of S.B. 2449.
[Issued: April 20, 2023] More



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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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