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Multistate Tax  |  September 1, 2023
State Tax Matters
State Tax Matters
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Income/Franchise:
Oregon: City of Salem Says Newly Enacted Payroll Tax Will Go Before Voters on November Ballot

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News: Marion County Sets Tax Referendum for November 7 Ballot, City of Salem, Or. (8/14/23). The City of Salem, Oregon (City) issued a news release regarding its recently enacted 0.814% payroll tax on non-minimum wages earned within the City [see Ordinance Bill No. 12-23, approved by City of Salem Council & Mayor 7/10/23, and State Tax Matters, Issue 2023-29, for more details on this new tax], announcing that, according to a letter it received from the Elections and Recording manager for the Marion County Clerk, petitioners have collected enough valid signatures to put the City’s new payroll tax on the November 7, 2023 ballot. If approved by voters in November, the City’s new payroll tax generally would require businesses with an address in the City to collect the funds on behalf of their employees working in the City beginning no sooner than July 1, 2024. Please contact us with any questions.

 

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Scott Schiefelbein (Portland)

Managing Director

Deloitte Tax LLP

Sara Clear (Minneapolis)

Manager

Deloitte Tax LLP



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In this issue

Maine: Newsletter Addresses New Limitations on Requests for Reconsideration to Board of Tax Appeals


New Jersey: Updated IRC § 163(j) Bulletin Reflects New Law that Sunsets Related Member Expense Disallowance Provisions New Jersey: Updated Bulletin Reflects New Law that Defines Combined Group and Moves to Finnigan Method New York City: New Law Extends Expiring General Corporation Tax and Personal Income Tax Rates Oregon: City of Salem Says Newly Enacted Payroll Tax Will Go Before Voters on November Ballot


Missouri DOR Proposes Changes to Rules Addressing Manufacturing and Resale Exemptions Ohio: Resale Exemption Does Not Apply to Property Substantially Enhanced After Original Purchase


Oregon Tax Court Holds in Taxpayer’s Favor that Statute Taxing Intangible Property is Unconstitutional Vermont: New Law Orders Reappraisals for Municipalities Every Six Years


No new alerts were issued this period. Be sure to refer to the archives to ensure that you are up to date on the most recent releases.




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