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Multistate Tax  |  October 27, 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.



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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In this issue

Multistate Tax Commission Work Group Circulates Discussion Draft Model Rules on Guaranteed Payments Indiana: Updated Bulletin Clarifies DOR’s Positions on Apportionment and Business Versus Nonbusiness Income Mississippi DOR Explains New Law on Depreciation and Expensing for Some Qualifying Expenditures and Property New Jersey Division of Taxation Explains “Convenience of the Employer” Rule for Connecticut Residents Oregon: Adopted Changes to CAT Rules Address Cost Inputs or Labor Cost Subtraction and Farming Pennsylvania: City of Philadelphia DOR Explains Wage Tax Application for Remote and Hybrid Work Texas: Settlement Payment Deemed for Tort Damages and Thus Not Deductible as COGS for Franchise Tax Purposes Texas: Guidance Addresses Costs Included as Benefits for Compensation Deduction for Franchise Tax Purposes Washington DOR Issues Capital Gains Tax Guidance on §1256 Contracts and Credit for Taxes Paid to Other States


Colorado DOR Updates Proposed Rule on Refund Claims and Potential Penalties on Incomplete Claims Illinois DOR Proposes Rule Addressing Bad Debt Deductions on Installment Contracts for Cash Basis Retailers Washington Appellate Court Affirms Use Tax and B&O Tax Due on Internal Sales Based on Comparable External Sales


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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