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Multistate Tax  |  May 5, 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. ad



Alabama Tax Tribunal rules that nonresident’s income from Alabama company is subject to tax
On March 8, 2023, the Alabama Tax Tribunal (Tribunal) issued its Final Order in Bollinger v. State of Alabama Department of Revenue. The Tribunal ruled that an Idaho resident who worked remotely for an employer with an Alabama office—where the Idaho resident once worked physically—was liable for tax on income derived from services rendered remotely to that employer.

This Multistate Tax Alert summarizes the Tribunal’s decision.
[Issued: April 24, 2023] More



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In this issue

Georgia: New Law Updates State Conformity to IRC and Decouples from TCJA Changes to IRC §174 Illinois DOR Adopts Changes to Special Apportionment Rules Involving Sales-Inducement Payments New York Budget Extends Expiring Business Income Tax Rates and Increases MCTMT Rate Pennsylvania DOR Addresses Corporate Income Tax Treatment and Apportionment of Electricity Washington DOR Explains Meaning of Domicile and Allocation Rules Under New Capital Gains Tax Wisconsin DOR Summarizes Ruling on Intercompany Royalties, Business Purpose and Economic Substance


Georgia: New Law Taxes Certain Retail Purchases and Sales of Specified Digital Products Indiana: Software Purchased Pre-July 2018 Deemed Exempt Because No Possessory Interest Michigan: Notice Explains Implementation of New Law Exempting Delivery and Installation Charges Wisconsin DOR Summarizes Ruling on Taxability of Online Platform’s Secondary Ticket Sales


Alabama Tax Tribunal rules that nonresident’s income from Alabama company is subject to tax




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