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Multistate Tax  |  July 28, 2023
State Tax Matters
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Sales/Use/Indirect:
Multistate Tax Commission and Streamlined Sales Tax Governing Board Support State Efforts to Promote Uniformity in Digital Products Taxation

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Joint Resolution Supporting State Efforts to Promote Uniformity in the Taxation of Digital Products, Multistate Tax Commission (7/26/23). The Multistate Tax Commission (MTC) and Streamlined Sales Tax Governing Board (SSTGB) released a joint resolution supporting “state efforts to promote uniformity in the taxation of digital products” and encouraging those with interest in current and future uniformity or similar projects undertaken by the Federation of Tax Administrators (FTA), MTC, or SSTGB relating to the taxation of digital products to “participate and provide constructive input to guide the projects and assist legislators and policymakers.” Please contact us with any questions.

 

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Kirsten Gulotta (New York)

Principal

Deloitte Tax LLP

 

Kathy Saxton (Atlanta)

Managing Director

Deloitte Tax LLP

 

Rick Heller (Morristown)

Managing Director

Deloitte Tax LLP

 

Inna Volfson (Boston)

Managing Director

Deloitte Tax LLP

 

Stephanie Csan (Morristown)

Managing Director

Deloitte Tax LLP

Galina Philipovitch (San Jose)

Managing Director

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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