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Multistate Tax  |  2023 Third Quarter Summary
State Tax Matters
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Administrative 

Illinois Appellate Court Affirms Summary Judgment in Taxpayer’s Favor in False Claims Act Suit
Orig Rel Date: July 7, 2023
California: New Law Subjects Office of Tax Appeals to Rule Approval from Office of Administrative Law
Orig Rel Date: July 14, 2023
Connecticut: New Law Expands Scope of False Claims Act and Provides Some Tax-Related Exclusions
Orig Rel Date: July 14, 2023
Alabama DOR Explains Purpose and Online Repositioning of Nexus Questionnaire and VDA Application
Orig Rel Date: August 11, 2023
California OTA Asks if it Has Legal Authority and Jurisdiction to Issue Opinions Declaring Rules Invalid
Orig Rel Date: August 11, 2023
Pennsylvania DOR Says Look-Back Period on Corporate Tax VDAs Reduced from 6 to 4 Years
Orig Rel Date: August 18, 2023
Maine: Newsletter Addresses New Limitations on Requests for Reconsideration to Board of Tax Appeals
Orig Rel Date: September 1, 2023


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Income/Franchise 

Federal: US Supreme Court Agrees to Hear Case Challenging Constitutionality of Transition Tax
Orig Rel Date: July 7, 2023
Connecticut: Bulletin Reflects Revised Claimant Period for Combined Reporting-Related ASC 740 Deduction
Orig Rel Date: July 7, 2023
New Jersey: New Law Makes Several Significant Changes to Corporation Business Tax Regime
Orig Rel Date: July 7, 2023
South Carolina DOR Addresses Remote Workers and Some Implications for their Employers
Orig Rel Date: July 7, 2023
Virginia: Ruling Addresses Whether Subsidiary May File as Part of Combined Return with Affiliates
Orig Rel Date: July 7, 2023
Wisconsin: Enacted Budget Bill Includes Increase in Refundable Portion of R&D Credit
Orig Rel Date: July 7, 2023
Louisiana: New Law Shifts Measure Date for Triggered Rate Changes and Provides Some PTE Tax Revisions
Orig Rel Date: July 14, 2023
New Jersey Division of Taxation Summarizes Recently Enacted Corporation Business Tax Law Changes
Orig Rel Date: July 14, 2023
Ohio: New Law Removes CAT Minimum Tax, Increases CAT Exclusion and Provides Remote Worker Municipal Income Tax Apportionment
Orig Rel Date: July 14, 2023
Washington DOR Posts Preliminary Draft Rule on Capital Gains Tax for Discussion
Orig Rel Date: July 14, 2023
Florida: Service Provider Must Source Receipts Based on Costs of Performance Sourcing Methodology
Orig Rel Date: July 21, 2023
Maine: New Law Creates 1% Payroll Tax and Requires Employers to Remit It
Orig Rel Date: July 21, 2023
Massachusetts DOR Explains its Position on ATB’s Ruling that Software Developer is a Manufacturer Under Corporate Excise Tax
Orig Rel Date: July 21, 2023
Oregon: New Law Grants Oregon Tax Court with Exclusive Jurisdiction Over Local Income Tax Disputes
Orig Rel Date: July 21, 2023
Oregon: City of Salem Approves 0.814% Payroll Tax Requiring Businesses in Salem to Collect It
Orig Rel Date: July 21, 2023
Pennsylvania: City of Philadelphia DOR Says it Will Conform to Federal Tax Treatment under IRC §174
Orig Rel Date: July 21, 2023
Pennsylvania DOR Says Due Dates are Extended for Certain 2018 and 2019 CNIT Refund Petitions
Orig Rel Date: July 21, 2023
Hawaii Department of Taxation Addresses Implementation of New Elective Pass-Through Entity-Level Tax
Orig Rel Date: July 28, 2023
Iowa DOR Issues Some Answers to FAQs on New Elective Pass-Through Entity Tax
Orig Rel Date: July 28, 2023
Missouri Supreme Court Denies Early Review of Case Holding that City Earnings Tax Does Not Apply to Remote Work from Outside City
Orig Rel Date: July 28, 2023
New Jersey: New Law Adopts “Convenience of the Employer” Rule and Provides Tax Credits for Some Resident Remote Workers
Orig Rel Date: July 28, 2023
Texas: New Law Increases No-Tax-Due Total Revenue Exemption and Eliminates Filing of Certain Franchise Tax Returns
Orig Rel Date: July 28, 2023
California: Taxpayers Reminded About Limited Time Resolution for Some Eligible Transactions Subject to NEST Penalty
Orig Rel Date: August 4, 2023
Florida DOR Publishes Annual Guidance on Updated State Conformity to Internal Revenue Code
Orig Rel Date: August 4, 2023
Illinois DOR Explains Elimination of Intercompany Transactions with Unitary Partnership
Orig Rel Date: August 4, 2023
Michigan Supreme Court Says Standard Apportionment is Valid as Applied to Gain from Deemed Asset Sale
Orig Rel Date: August 4, 2023
Minnesota: Updated Guidance Reflects Newly Revised Elective Pass-Through Entity Tax Provisions
Orig Rel Date: August 4, 2023
New Hampshire: New Law Decouples from Business Interest Expense Deduction Under IRC §163(j)
Orig Rel Date: August 4, 2023
New Jersey: Updated Memos Reflect New Law that Sunsets Related Member Expense Disallowance Provisions
Orig Rel Date: August 4, 2023
Oregon: New Law Extends Elective Pass-Through Entity Level Taxation Through to 2026
Orig Rel Date: August 4, 2023
West Virginia Tax Division Finalizes Rules Implementing New Elective Pass-Through Entity Tax
Orig Rel Date: August 4, 2023
Wisconsin Bulletin Explains Apportionment for Interstate Brokers-Dealers, Investment Advisers, Investment Companies
Orig Rel Date: August 4, 2023
California: Combined Group’s Activities Related to Deductible Income Deemed Includible in Apportionment Factor
Orig Rel Date: August 11, 2023
Minnesota DOR Says that Effective Date on Reduced NOL Deduction Limitation May Change
Orig Rel Date: August 11, 2023
New York Department of Taxation and Finance Formally Proposes New Article 9-A Rules Addressing 2014-2015 and 2015-2016 Budget Reforms
Orig Rel Date: August 11, 2023
New York: Single-Purpose Investment Entity is Excludable from Affiliates’ Combined Return
Orig Rel Date: August 11, 2023
South Carolina ALJ Holds DOR Authorized to Require Combined Reporting and Taxpayer Must File Combined Return
Orig Rel Date: August 11, 2023
Massachusetts DOR Explains Application of Caselaw Exempting Capital Gains from Sale of Partnership’s Urban Redevelopment Project
Orig Rel Date: August 18, 2023
Missouri DOR Proposes Recission of Special Industry and Optional SSF Apportionment Rules Due to Law Changes
Orig Rel Date: August 18, 2023
New Jersey: Updated Bulletin Reflects New Law that Expands Definition of Unitary Business
Orig Rel Date: August 18, 2023
New Jersey Division of Taxation Explains Recent Adoption of Convenience of the Employer Rule
Orig Rel Date: August 18, 2023
Washington: Individuals Ask US Supreme Court to Rule on Validity of New Tax on Capital Gains
Orig Rel Date: August 25, 2023
Wisconsin DOR Explains Incentives for Qualified Research and Decoupling from TCJA Changes to IRC §174
Orig Rel Date: August 25, 2023
New Jersey: Updated IRC § 163(j) Bulletin Reflects New Law that Sunsets Related Member Expense Disallowance Provisions
Orig Rel Date: September 1, 2023
New Jersey: Updated Bulletin Reflects New Law that Defines Combined Group and Moves to Finnigan Method
Orig Rel Date: September 1, 2023
New York City: New Law Extends Expiring General Corporation Tax and Personal Income Tax Rates
Orig Rel Date: September 1, 2023
Oregon: City of Salem Says Newly Enacted Payroll Tax Will Go Before Voters on November Ballot
Orig Rel Date: September 1, 2023
California Superior Court Denies Summary Judgment in Case Challenging FTB Guidance on P.L. 86-272
Orig Rel Date: September 8, 2023
California OTA Says It Lacks Authority to Declare Rule Invalid and FTB Correctly Sourced Mutual Fund Service Receipts
Orig Rel Date: September 8, 2023
Georgia DOR Discusses Updated State Conformity to IRC and Decoupling from TCJA Changes to IRC §174
Orig Rel Date: September 8, 2023
Illinois DOR References Caselaw Addressing Nexus for Out-of-State Insurance Companies
Orig Rel Date: September 8, 2023
Indiana DOR Memo Says Indiana Conforms to Federal Capital Loss Carryback Provisions
Orig Rel Date: September 8, 2023
Kansas DOR Announces Corporate Income Tax Rate is Reduced to 3.5% as of January 1, 2024
Orig Rel Date: September 8, 2023
Minnesota DOR Summarizes New Law Updating Conformity to IRC, Taxing GILTI, and Revising DRD and NOL Amounts
Orig Rel Date: September 8, 2023
Nebraska DOR Posts Guidance and Forms Reflecting New Law that Retroactively Permits PTE Tax Election
Orig Rel Date: September 8, 2023
New Jersey: New and Updated Bulletins Reflect CBT Law Changes Involving Nexus and Combined Reporting
Orig Rel Date: September 8, 2023
Oregon: Proposed Changes to CAT Rules Address Cost Inputs or Labor Cost Subtraction, Filing Extensions, and Farming
Orig Rel Date: September 8, 2023
South Carolina DOR Addresses State Conformity to Internal Revenue Code from 2021 through 2023
Orig Rel Date: September 8, 2023
New Jersey: New and Updated Bulletins Reflect CBT Law Changes Involving GILTI, FDII, and Combined Reporting
Orig Rel Date: September 15, 2023
New York ALJ Says Investment Bank May Source Income from Securities Transactions Using Alternate Method
Orig Rel Date: September 15, 2023
Oregon: P.L. 86-272 Guidance Issued for Portland Metro Area’s Business Income Taxes
Orig Rel Date: September 15, 2023
Arkansas: New Law Provides Another Corporate Income Tax Rate Reduction
Orig Rel Date: September 22, 2023
Maine: New Law Updates State Conformity to Internal Revenue Code
Orig Rel Date: September 22, 2023
New Jersey: Retroactively Applying Rule Changes on CBT Royalty Expense Addback Exception Cures Violation
Orig Rel Date: September 22, 2023
New York ALJ Says Certain Deferred Compensation Must Be Allocated Based on BAP Method from Years Earned
Orig Rel Date: September 22, 2023
North Carolina: Ruling Addresses Market-Based Sourcing of Receipts from Contract Manufacturing Services
Orig Rel Date: September 22, 2023
Virginia: New Law Increases IRC §163(j) Deduction and Allows Intangible Expense Addback Statutes to Remain in Effect
Orig Rel Date: September 22, 2023
Colorado: Individuals Claiming Federal Foreign Tax Credit Cannot Claim Foreign Source Income Exclusion
Orig Rel Date: September 29, 2023
Iowa DOR and Governor Announce that Top Corporate Income Tax Rate Will Drop to 7.1% for TY 2024
Orig Rel Date: September 29, 2023
Michigan: Newsletter Addresses Recent Case Involving Gain, Single Sales Factor, and Alternative Apportionment
Orig Rel Date: September 29, 2023
New Jersey: Updated Bulletin Reflects CBT Law Changes Involving Net Deferred Tax Liability Deduction & Combined Returns
Orig Rel Date: September 29, 2023
New Jersey Division of Taxation Explains New Refundable Credit Related to Adoption of “Convenience of the Employer” Rule
Orig Rel Date: September 29, 2023
North Carolina: Budget Bill Includes Provisions Modifying Calculation of Corporate Franchise Tax
Orig Rel Date: September 29, 2023
Washington DOR Proposes New Rule on Calculating Capital Gains Tax with Hearing on October 27
Orig Rel Date: September 29, 2023


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Gross Receipts 

Ohio Board of Tax Appeals Says Certain Services Must be Sourced In-State for CAT Purposes
Orig Rel Date: July 28, 2023
California: San Francisco Postpones Gross Receipts Tax Rate Increases and Provides Relocation Credits
Orig Rel Date: August 4, 2023
Ohio: Information Release Addresses Recently Enacted Changes to CAT Exclusion and Annual Minimum Tax
Orig Rel Date: August 25, 2023
Ohio: Proposed Draft CAT Rule Changes Reflect New Law on CAT Exclusion and Annual Minimum Tax
Orig Rel Date: September 22, 2023
Ohio: Lack of Sufficient Shipment Sourcing Data Barred Taxpayer Claimed CAT Refunds
Orig Rel Date: September 22, 2023
Ohio CAT Refunds Allowed on Receipts from Goods Ultimately Destined for Out-of-State Shipment
Orig Rel Date: September 22, 2023


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Sales/Use/Indirect 

Utah State Tax Commission Posts Draft Guidance Addressing Nexus and Point-of-Sale Sourcing
Orig Rel Date: July 7, 2023
Minnesota DOR Summarizes New Law Imposing Retail Delivery Fee on Some Deliveries to In-State Customers
Orig Rel Date: July 14, 2023
Federation of Tax Administrators Supports State Efforts to Promote Transparency, Certainty, and Clarity of State Tax Policies Involving Taxation of Digital Products
Orig Rel Date: July 21, 2023
Mississippi DOR Explains New Law on Taxability of Computer Software Services and Remote Access
Orig Rel Date: July 21, 2023
New Mexico: Updated Administrative Guidance Addresses Gross Receipts Taxation of Marketplace Providers
Orig Rel Date: July 21, 2023
Streamlined Sales Tax Governing Board Moves Forward with Whistleblower and Conflict of Interest Policies
Orig Rel Date: July 28, 2023
Multistate Tax Commission and Streamlined Sales Tax Governing Board Support State Efforts to Promote Uniformity in Digital Products Taxation
Orig Rel Date: July 28, 2023
Ohio: Resale Exemption Does Not Apply to Property Substantially Enhanced After Original Purchase
Orig Rel Date: July 28, 2023
Colorado DOR to Hold Work Group Meeting on Law Imposing Added Penalties on Some Refund Claims
Orig Rel Date: August 4, 2023
Illinois: New Law Excludes Internet Streaming and Direct-to-Home Satellite Services from Certain Local Franchise Fees
Orig Rel Date: August 4, 2023
Michigan: New Bulletin Addresses Taxation of Computer Software and Digital Goods
Orig Rel Date: August 4, 2023
Ohio Supreme Court Holds that Some Fracking Equipment Qualifies for Oil and Gas Production Exemption
Orig Rel Date: August 4, 2023
California Department of Tax and Fee Administration Files New Marketplace Sales Rule with OAL
Orig Rel Date: August 18, 2023
Colorado: Remote Seller’s Food Products Sold for Human Consumption Deemed Exempt but Local Tax May Apply
Orig Rel Date: August 18, 2023
Louisiana: Draft Bulletin Addresses Tax Collection and Remittance for Merchants Making Marketplace and Direct Sales
Orig Rel Date: August 18, 2023
Missouri Letter Ruling Addresses Local Tax Situsing of Sales of Services and Tangible Personal Property
Orig Rel Date: August 18, 2023
Tennessee: Letter Ruling Says Nontaxable Services Provided through Digital Platform Remain Nontaxable
Orig Rel Date: August 25, 2023
Missouri DOR Proposes Changes to Rules Addressing Manufacturing and Resale Exemptions
Orig Rel Date: September 1, 2023
Ohio: Resale Exemption Does Not Apply to Property Substantially Enhanced After Original Purchase
Orig Rel Date: September 1, 2023
California OAL Approves Department of Tax and Fee Administration’s New Marketplace Sales Rule
Orig Rel Date: September 8, 2023
South Carolina: Comments Requested on Draft Ruling on Expanded Meaning of Motor Vehicle for Exemption Purposes
Orig Rel Date: September 8, 2023
California: Guidance Issued on Software Technology Transfer Agreements and Underlying Refund Claims
Orig Rel Date: September 15, 2023
Louisiana: New Bulletin Addresses Tax Collection and Remittance for Merchants Making Marketplace and Direct Sales
Orig Rel Date: September 15, 2023
Michigan: Bulletin Explains Implementation of New Law Exempting Delivery and Installation Charges
Orig Rel Date: September 15, 2023
Missouri DOR Proposes Changes to Rule Addressing How to Determine Applicable Local Taxes
Orig Rel Date: September 15, 2023
Rhode Island Administrative Ruling Says Charges for Online Educational Courses and Software are Taxable
Orig Rel Date: September 15, 2023
Tennessee Appellate Court Holds for Taxpayer that Manufacturing Exemption Does Not Require Production of New Product
Orig Rel Date: September 15, 2023
Tennessee: Letter Ruling Explains Taxation of Online Courses Providing Varying Interactive Features
Orig Rel Date: September 15, 2023
Illinois Tax Tribunal Addresses Commerce Clause Caselaw and Holds Aircraft Owner Had Substantial Nexus
Orig Rel Date: September 22, 2023
Missouri: Outline Platform Facilitating Food Delivery for Restaurants is Not Required to Collect and Remit Taxes
Orig Rel Date: September 22, 2023
Colorado DOR Proposes Rules on Refund Claims and Potential Penalties on Incomplete Claims
Orig Rel Date: September 29, 2023
Tennessee: Letter Ruling Says SMLLCs are Classified for Exemption Purposes the Same as Federal Tax Purposes
Orig Rel Date: September 29, 2023
Texas Policy Letter Addresses Taxability of Electronic Games and Downloadable Content, Virtual Currencies
Orig Rel Date: September 29, 2023


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Unclaimed Property 

Delaware: Invitations for 2023 Unclaimed Property Voluntary Disclosure Agreement Coming Soon
Orig Rel Date: July 14, 2023
Oregon Tax Court Holds in Taxpayer’s Favor that Statute Taxing Intangible Property is Unconstitutional
Orig Rel Date: September 1, 2023
Vermont: New Law Orders Reappraisals for Municipalities Every Six Years
Orig Rel Date: September 1, 2023


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Property 

Texas: New Law Includes Property Tax Incentive Program for Some Commercial Developers
Orig Rel Date: July 14, 2023
Ohio BTA Rulings Reflect that COVID Pandemic Impacted Hotel Valuations in 2020
Orig Rel Date: July 21, 2023
Texas: New Law Includes Tax Rate Compression and Three-Year 20% “Circuit Breaker” on Appraisal Increases
Orig Rel Date: July 28, 2023
Delaware: New Law Requires Countywide Property Tax Reassessments Every Five Years
Orig Rel Date: August 18, 2023
Michigan Tax Tribunal Holds Economic Trends and Pandemic Lead to Big-Box Store’s Reduced Value
Orig Rel Date: August 25, 2023


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Other/Miscellaneous 

Maryland Supreme Court Issues Formal Opinion Vacating Decision that Invalidated Gross Receipts Tax on Digital Ad Services
Orig Rel Date: July 14, 2023
Maryland Comptroller Explains How to File and Pay Digital Advertising Gross Revenues Tax
Orig Rel Date: August 18, 2023


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Administrative

Income/Franchise

Gross Receipts

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Unclaimed Property

Property

Other/Miscellaneous

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