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Multistate Tax  |  July 28, 2023
State Tax Matters
State Tax Matters
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Sales/Use/Indirect:
Streamlined Sales Tax Governing Board Moves Forward with Whistleblower and Conflict of Interest Policies

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Streamlined Sales Tax Governing Board: Sample Whistle Blower Policy, Streamlined Sales Tax Governing Board (7/21/23); Streamlined Sales Tax Governing Board: Conflict of Interest Policy, Streamlined Sales Tax Governing Board (7/21/23). At a recent meeting, the Streamlined Sales Tax Governing Board (SSTGB) approved whistleblower and conflict of interest policies that its members are now scheduled to vote upon this coming November. The SSTGB’s sample whistleblower policy outlines a procedure for employees to report actions that an employee reasonably believes violates a law, or regulation or that constitutes fraudulent accounting or other practices. The SSTGB’s sample “conflict of interest” policy seeks to protect a business’s interest when it is contemplating entering into a transaction or arrangement that might benefit the private interest of an employee, officer, director, or other board member of the organization; the policy is intended to supplement but not replace any applicable state and federal laws governing conflict of interest applicable to nonprofit organizations. Please contact us with any questions.

 

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Deloitte Tax LLP

 

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Deloitte Tax LLP

 

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Deloitte Tax LLP

 

Inna Volfson (Boston)

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Deloitte Tax LLP

 

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Deloitte Tax LLP

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Deloitte Tax LLP



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In this issue

Hawaii Department of Taxation Addresses Implementation of New Elective Pass-Through Entity-Level Tax Iowa DOR Issues Some Answers to FAQs on New Elective Pass-Through Entity Tax Missouri Supreme Court Denies Early Review of Case Holding that City Earnings Tax Does Not Apply to Remote Work from Outside City New Jersey: New Law Adopts “Convenience of the Employer” Rule and Provides Tax Credits for Some Resident Remote Workers Texas: New Law Increases No-Tax-Due Total Revenue Exemption and Eliminates Filing of Certain Franchise Tax Returns


Ohio Board of Tax Appeals Says Certain Services Must be Sourced In-State for CAT Purposes


Streamlined Sales Tax Governing Board Moves Forward with Whistleblower and Conflict of Interest Policies Multistate Tax Commission and Streamlined Sales Tax Governing Board Support State Efforts to Promote Uniformity in Digital Products Taxation Ohio: Resale Exemption Does Not Apply to Property Substantially Enhanced After Original Purchase


Texas: New Law Includes Tax Rate Compression and Three-Year 20% “Circuit Breaker” on Appraisal Increases


United States Supreme Court denies certiorari petition for North Carolina sales and use tax case Delaware sends additional unclaimed property VDA program invitations Louisiana enacts changes to pass-through entity tax election Ohio passes FY2024-FY2025 operating budget, enacting various tax changes




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