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Multistate Tax  |  September 15, 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.



Updated New York State and New York City pass-through entity tax guidance
On August 17, 2023, the New York State Department of Taxation and Finance (“Department”) announced it has updated its website for content related to the New York State pass-through entity tax (“NYS PTET”) and New York City pass-through entity tax (“NYC PTET”).

This Multistate Tax Alert summarizes some of the updated and new administrative guidance provided by the Department.
[Issued: September 8, 2023] More



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In this issue

New Jersey: New and Updated Bulletins Reflect CBT Law Changes Involving GILTI, FDII, and Combined Reporting New York ALJ Says Investment Bank May Source Income from Securities Transactions Using Alternate Method Oregon: P.L. 86-272 Guidance Issued for Portland Metro Area’s Business Income Taxes


California: Guidance Issued on Software Technology Transfer Agreements and Underlying Refund Claims Louisiana: New Bulletin Addresses Tax Collection and Remittance for Merchants Making Marketplace and Direct Sales Michigan: Bulletin Explains Implementation of New Law Exempting Delivery and Installation Charges Missouri DOR Proposes Changes to Rule Addressing How to Determine Applicable Local Taxes Rhode Island Administrative Ruling Says Charges for Online Educational Courses and Software are Taxable Tennessee Appellate Court Holds for Taxpayer that Manufacturing Exemption Does Not Require Production of New Product Tennessee: Letter Ruling Explains Taxation of Online Courses Providing Varying Interactive Features


Updated New York State and New York City pass-through entity tax guidance




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