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Multistate Tax  |  2023 First Quarter Summary
State Tax Matters
State Tax Matters
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Administrative 

Maryland Supreme Court Says Agency Deference Means Comptroller’s Interpretation, Not Tax Court’s
Orig Rel Date: January 6, 2023
Ohio: New Law Potentially Creates Amnesty Program that May Permit Penalty & Interest Waiver
Orig Rel Date: January 13, 2023


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Income/Franchise 

Colorado Governor Issues Proclamation on Voter-Approved Income Tax Rate Reduction
Orig Rel Date: January 6, 2023
Iowa DOR Proposes Rules on New Composite Return Requirements on Behalf of Nonresident Members
Orig Rel Date: January 6, 2023
Iowa DOR Says Parent’s Gain from Sale of Q-Sub Stock May be Excluded from Q-Sub’s Income
Orig Rel Date: January 6, 2023
Kansas DOR Issues Guidance on New Elective Entity-Level Taxation for PTEs
Orig Rel Date: January 6, 2023
Louisiana DOR Adopts Changes to Rule on Elective PTE-Level Income Tax
Orig Rel Date: January 6, 2023
Louisiana: Emergency Rule Reflects Personal Income Tax Exemption for Some Qualifying Digital Nomads
Orig Rel Date: January 6, 2023
Massachusetts DOR Addresses New Entity-Level Taxation for Some PTEs
Orig Rel Date: January 6, 2023
Michigan Department of Treasury Explains Imposition of City Income Tax on Telecommuters
Orig Rel Date: January 6, 2023
Minnesota Tax Court Holds Gain Involving Goodwill is Business Income Based on Unitary Principles
Orig Rel Date: January 6, 2023
Missouri DOR Issues Emergency Rule to Implement New Optional PTE-Level Tax
Orig Rel Date: January 6, 2023
New Jersey: New Law Addresses Federal Partnership Audit Adjustments, S Corp Elections, and SOL
Orig Rel Date: January 6, 2023
North Carolina DOR Summarizes Law Changes on Net Worth Calculation, Intercompany Loans, and NOLs
Orig Rel Date: January 6, 2023
Ohio Appellate Court Affirms Dismissal of Local Tax Suit Involving Pandemic-Based Telecommuting
Orig Rel Date: January 6, 2023
Oregon DOR Amends Rule to Clarify Process for Calculating Capital Loss Deduction
Orig Rel Date: January 6, 2023
Oregon DOR Adopts Administrative Rules on New Elective PTE Level Tax
Orig Rel Date: January 6, 2023
Pennsylvania Commonwealth Court Reverses Ruling on Invalid NOL Cap and Remedy to Hold Refunds are Due
Orig Rel Date: January 6, 2023
Rhode Island Division of Taxation Warns Against Offsetting Bonus Depreciation Addback with Passive Losses
Orig Rel Date: January 6, 2023
Florida DOR Reminds Taxpayers about Corporate Income Tax Rate Changes and Fluctuations
Orig Rel Date: January 13, 2023
Massachusetts DOR Adopts Release on FY 2023 Budget Including IRC §199A Decoupling
Orig Rel Date: January 13, 2023
Massachusetts DOR Adopts Release on Accounting for Leases Under Non-Income Measure of Corporate Excise Tax
Orig Rel Date: January 13, 2023
Washington DOR Adopts Rule that Implements Controversial Tax on Capital Gains
Orig Rel Date: January 13, 2023
Minnesota: New Law Updates State Conformity to Internal Revenue Code and Includes Some Decoupling
Orig Rel Date: January 20, 2023
Ohio Department of Taxation Updates FAQ Guidance on New Elective PTE-Level Tax
Orig Rel Date: January 20, 2023
California: Proposed Rule Changes on Alternative Apportionment Move Forward with Comments Due March 7
Orig Rel Date: January 27, 2023
Georgia DOR Issues FAQs on Implementation of Elective PTE-Level Tax
Orig Rel Date: January 27, 2023
Michigan: Taxpayer Electing to File Under MBT Base Cannot Claim MBT Loss Carryforwards on CIT Return
Orig Rel Date: January 27, 2023
Missouri Circuit Court Holds that City Earnings Tax Does Not Apply to Remote Work from Outside City
Orig Rel Date: January 27, 2023
Texas Comptroller Proposes Amendments to Franchise Tax Apportionment Rule on Sourcing
Orig Rel Date: January 27, 2023
California: Updated FTB Guidance Postpones Requirements to Report California Tax Basis Capital Accounts until 2023
Orig Rel Date: February 3, 2023
Missouri DOR Proposes Permanent Rule to Implement New Optional PTE-Level Tax
Orig Rel Date: February 3, 2023
Texas Supreme Court Denies Review of Taxpayer Favorable Case Involving Reduced Rate and COGS Deduction
Orig Rel Date: February 3, 2023
Arizona DOR Issues Guidance on Entity-Level Taxation for Some PTEs
Orig Rel Date: February 10, 2023
Michigan: Insurance Affiliates Qualifying as UBG Cannot File a Combined Return
Orig Rel Date: February 10, 2023
Michigan: Newsletter Summarizes Recent Developments Involving Unitary Groups, REMICs, and Teleworking
Orig Rel Date: February 10, 2023
Minnesota: New Charts Reflect Updated State Conformity to and Decoupling from Internal Revenue Code
Orig Rel Date: February 10, 2023
New Jersey: Summary of New Law on Partnership Audits, S Corp Elections, and Statute of Limitations
Orig Rel Date: February 10, 2023
New York: Introduced Budget Extends Expiring Business Income Tax Rate and Increases MCTMT Rate
Orig Rel Date: February 10, 2023
South Dakota: New Law Updates State Conformity to Internal Revenue Code for Bank Tax Purposes
Orig Rel Date: February 10, 2023
Illinois: Adopted Rule Changes Reflect 20-Year Carryover on Some Net Operating Losses
Orig Rel Date: February 17, 2023
Louisiana DOR Addresses Partnership Filing Requirements for 2022 Tax Year
Orig Rel Date: February 17, 2023
New Hampshire: Adopted Rule Reflects NOL Changes Under Business Profits Tax
Orig Rel Date: February 17, 2023
New York High Court Denies Reviewing Appellate Court Opinion in Statutory Resident Case
Orig Rel Date: February 17, 2023
Washington DOR Implements Controversial Tax on Capital Gains, Including Online Payment System
Orig Rel Date: February 17, 2023
West Virginia: New Law Generally Updates State Conformity to Internal Revenue Code
Orig Rel Date: February 17, 2023
Idaho: New Law Updates State Conformity to Internal Revenue Code
Orig Rel Date: February 24, 2023
Indiana: New Law Includes Elective Entity-Level Taxation for PTEs
Orig Rel Date: February 24, 2023
Louisiana: New Rule Reflects Mobile Workforce Law Imposing 25-Day Threshold for Nonresident Withholding
Orig Rel Date: February 24, 2023
New York City: Commission Payments to Federal DISC Held as Nondeductible for UBT Purposes
Orig Rel Date: February 24, 2023
Oregon DOR Explains Addition Modification Under Elective PTE-Level Tax
Orig Rel Date: February 24, 2023
Tennessee: Tax Manual to Reflect Treatment of TCJA Changes on FDII
Orig Rel Date: February 24, 2023
Arkansas: New Law Prohibits In-State Localities from Imposing Their Own Local Income Taxes
Orig Rel Date: March 3, 2023
Colorado: Comments Sought on Draft Proposed Rule on Qualified Business Income Deduction Addback
Orig Rel Date: March 3, 2023
Iowa DOR Adopts Rules on New Composite Return Requirements on Behalf of Nonresident Members
Orig Rel Date: March 3, 2023
Pennsylvania Supreme Court Affirms Refunds and Sourcing Revenue Under Benefits-Received Policy
Orig Rel Date: March 3, 2023
Virginia: New Law Updates State Conformity to Internal Revenue Code
Orig Rel Date: March 3, 2023
Wisconsin: Parent Fails to Show Intercompany Royalties Had Business Purpose and Economic Substance
Orig Rel Date: March 3, 2023
Arizona: New Law Updates State Conformity to IRC
Orig Rel Date: March 10, 2023
Maryland: Updated Form Instructions Say PTE Tax Election Must be Made with First Tax Payment for the Applicable Tax Year
Orig Rel Date: March 10, 2023
Massachusetts DOR’s Release on FY 2023 Budget Addresses State Treatment of IRC §§461(l) and 1400Z
Orig Rel Date: March 10, 2023
Florida: Service Providers Must Source Receipts Based on Costs of Performance Sourcing Methodology
Orig Rel Date: March 17, 2023
Montana: New Law Adopts Single-Sales Factor for Tax Years Beginning After December 31, 2024
Orig Rel Date: March 17, 2023
New York: Taxpayer Must Include Royalty Payments Received from Foreign Affiliates in Tax Base
Orig Rel Date: March 17, 2023
Tennessee: Updated Tax Manual Reflects Treatment of TCJA Changes Involving FDII and IRC §174
Orig Rel Date: March 17, 2023
Texas Comptroller Adopts Revised Franchise Tax Apportionment Regulation
Orig Rel Date: March 17, 2023
Alabama Tax Tribunal Holds Nonresident Remote Worker Subject to Tax Due to In-State Employer
Orig Rel Date: March 24, 2023
Ohio: New Law Generally Updates State Conformity to IRC
Orig Rel Date: March 24, 2023
Utah: New Law Includes Corporate and Individual Income Tax Rate Reductions
Orig Rel Date: March 24, 2023
Virginia: New Law Permits Certain Retail Company Affiliates to Use Single Sales Factor Apportionment
Orig Rel Date: March 24, 2023
Idaho: New Law Revises Effective Date on Corporate and Individual Income Tax Rate Reductions
Orig Rel Date: March 31, 2023
Illinois Tax Tribunal Affirms Penalties in 80/20 Company Scenario Deemed a Sham Transaction
Orig Rel Date: March 31, 2023
Kentucky: New Law Updates State Conformity to IRC and Creates Elective Pass-Through Entity Level Tax
Orig Rel Date: March 31, 2023
Mississippi: New Law Revises Depreciation and Expensing for Some Qualifying Expenditures and Property
Orig Rel Date: March 31, 2023
New York: Combined Group Fails to Establish that it Qualified for Reduced Corporate Income Tax Rate
Orig Rel Date: March 31, 2023
Utah: New Law Revises Corporate Income Tax NOL Carryforward Provisions
Orig Rel Date: March 31, 2023
Virginia: New Law Revises PTE Tax and Rules for an Affiliated Group to Change its Filing Status
Orig Rel Date: March 31, 2023
Washington DOR Continues to Implement New Tax on Capital Gains After State High Court Decision
Orig Rel Date: March 31, 2023
West Virginia: New Law Creates an Elective Pass-Through Entity Level Tax
Orig Rel Date: March 31, 2023


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Gross Receipts 

Washington DOR Addresses Potential Refunds for Use of Proportional Attribution in Calculating Receipts Factor
Orig Rel Date: January 6, 2023


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Credits/Incentives 

New York Tax Tribunal Overturns ALJ to Hold 100% Refund on Investment Tax Credit Carryovers Allowed
Orig Rel Date: February 3, 2023
Texas: Tax Policy Memo Addresses Impact of Federal Regulations on Texas R&D Rules
Orig Rel Date: February 10, 2023
Wisconsin DOR Summarizes State Benefits of Investments in Federal Qualified Opportunity Zones
Orig Rel Date: February 17, 2023


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Sales/Use/Indirect 

Florida DOR Ruling Addresses Whether Online Marketplace Constitutes a Marketplace Provider
Orig Rel Date: January 6, 2023
Florida DOR Ruling Addresses Taxation of Certain Online Learning Services
Orig Rel Date: January 6, 2023
Kentucky Supreme Court Overturns Appellate Court to Hold that Manufacturer Purchased Exempt Supplies
Orig Rel Date: January 6, 2023
Massachusetts Supreme Judicial Court Affirms that DOR Cannot Enforce Wayfair Retroactively
Orig Rel Date: January 6, 2023
North Carolina Supreme Court Reverses Lower Court to Uphold Constitutionality of Tax Imposition
Orig Rel Date: January 6, 2023
Ohio: New Law Permits Bad Debt Deductions for Certain Private Label Credit Card Transactions
Orig Rel Date: January 6, 2023
Missouri: Rule Amendments Proposed for Comment Reflect Post-Wayfair Nexus Standard for Vendors
Orig Rel Date: January 13, 2023
Texas Comptroller of Public Accounts Explains Policy on Remote Sellers and Marketplaces
Orig Rel Date: January 13, 2023
Washington: Retailer Can’t Claim “Bad Debt” Refunds on Defaulted Private Label Credit Card Payments
Orig Rel Date: January 13, 2023
Oklahoma: Guidance Explains Scope of Marketplace Facilitator Collection and Remittance Obligations
Orig Rel Date: January 20, 2023
California: February 7 Public Hearing Scheduled for Proposed Marketplace Sales Rule
Orig Rel Date: January 27, 2023
Rhode Island: Hearing Officer Says Timing of Resale Exemption Certificate Acceptance Dictates Taxability
Orig Rel Date: January 27, 2023
Texas: Credit Ratings of Legal Entities are Taxable but Credit Ratings of Debt Obligations are Not
Orig Rel Date: January 27, 2023
Arizona: Appellate Court Affirms that Company’s Licensed Human Resources Software is Taxable
Orig Rel Date: February 3, 2023
Colorado DOR to Hold Work Group Meeting on New Law Imposing Added Penalties on Some Refund Claims
Orig Rel Date: February 3, 2023
Texas Comptroller of Public Accounts Adopts Local Tax Situsing Rule Amendments
Orig Rel Date: February 3, 2023
Illinois DOR Addresses Taxability of Software Provided Through Cloud-Based Delivery System
Orig Rel Date: February 10, 2023
Missouri: Intercompany Resales of Configured IT Equipment are Deemed to Qualify for Exemption
Orig Rel Date: February 10, 2023
Colorado Department of Revenue Adopts Rules Implementing New Retail Delivery Fee
Orig Rel Date: Fberuary 17, 2023
Illinois: Adopted Rules Address Nexus, Occasional Sales, and Leveling the Playing Field for Retail Act
Orig Rel Date: Fberuary 17, 2023
Louisiana: Draft Proposed New Rules and Bulletin on Remote Sellers and Marketplace Facilitators
Orig Rel Date: Fberuary 17, 2023
Louisiana Board of Tax Appeals Says Personal Data Cloud/Storage Services are Exempt under ITFA
Orig Rel Date: Fberuary 17, 2023
Missouri DOR Proposes Amended and New Rules on Drop Shipments and Marketplace Facilitators
Orig Rel Date: Fberuary 17, 2023
South Dakota: New Law Removes 200-Transaction Threshold from “Wayfair” Economic Nexus Statute
Orig Rel Date: Fberuary 17, 2023
New York: SaaS Provider’s Vendor Management System Fees are Deemed Taxable Software Licensing
Orig Rel Date: February 24, 2023
North Carolina: Private Letter Ruling Addresses if Online Platform is a Marketplace Facilitator
Orig Rel Date: March 3, 2023
Pennsylvania Supreme Court Holds Two-Part Test Determines if Coupon Amount is Excluded from Purchase Price
Orig Rel Date: March 3, 2023
Texas: Collecting and Remitting Tax on Credit Ratings of Legal Entities Now Begins as of July 1
Orig Rel Date: March 3, 2023
Minnesota DOR Explains Marketplace Provider Collection and Remittance Requirements and Exemptions
Orig Rel Date: March 10, 2023
South Carolina Appellate Court Overturns ALC and Holds for Narrower Application of Machine Exemption
Orig Rel Date: March 10, 2023
Federal: US Supreme Court Asked to Review Case Disregarding “Dilworth” and Upholding Constitutionality of Taxation
Orig Rel Date: March 17, 2023
Wisconsin Tax Appeals Commission Holds Online Platform’s Secondary Ticket Sales are Taxable
Orig Rel Date: March 17, 2023
District of Columbia High Court Denies Resale Exemption Because Certificate Not Provided at Time of Purchase
Orig Rel Date: March 24, 2023
Kentucky: New Law Revises Taxability of Services Including Computer Software Access Services
Orig Rel Date: March 31, 2023
Mississippi: New Law Addresses Taxability of Computer Software Services and Remote Access
Orig Rel Date: March 31, 2023
Washington Appellate Court Holds that Taxpayer’s Services Qualify as Exempt Data Processing
Orig Rel Date: March 31, 2023


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Unclaimed Property 

Delaware: Invitations for 2023 Unclaimed Property Voluntary Disclosure Agreement Coming Soon
Orig Rel Date: January 6, 2023
US Supreme Court Holds that Money Transfer Company Checks are Sufficiently Similar to Money Orders
Orig Rel Date: March 3, 2023
California: Update on New Unclaimed Property Voluntary Compliance Program
Orig Rel Date: March 17, 2023


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Other/Miscellaneous 

Maryland Supreme Court Asked to Review Case Invalidating Gross Receipts Tax on Digital Ad Services
Orig Rel Date: January 6, 2023
Maryland Supreme Court Agrees to Review Case Invalidating Gross Receipts Tax on Digital Ad Services
Orig Rel Date: January 27, 2023
Kentucky: Incentive to Purchase In-State Versus Out-of-State Coal Likely Violates Commerce Clause
Orig Rel Date: February 10, 2023
Maryland: Return for Gross Receipts Tax on Digital Ad Services is Due April 17 with No Extensions
Orig Rel Date: February 24, 2023
Tennessee: Items Shipped from In-State Warehouse are Business Tax-Exempt Wholesaler-to-Wholesaler Sales
Orig Rel Date: March 3, 2023
Georgia Appellate Court Affirms Dismissal of Franchise Fee Suit Against Streaming Platform Companies
Orig Rel Date: March 17, 2023


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Administrative

Income/Franchise

Gross Receipts

Credits/Incentives

Sales/Use/Indirect

Unclaimed Property

Other/Miscellaneous

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