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Multistate Tax  |  2024 First Quarter Summary
State Tax Matters
State Tax Matters
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Administrative 

New York: Newly Enacted LLC Transparency Act Creates Limited Access Database of Beneficial Owners
Orig Rel Date: January 5, 2024
Maryland Bulletin Provides Guidance and Procedures for Submitting Petitions for Private Letter Rulings
Orig Rel Date: January 12, 2024
Michigan: Governor’s Executive Order Says Michigan Tax Tribunal to Function as Independent Agency
Orig Rel Date: January 26, 2024
Illinois: Proposed Rule Changes Involve Informal Conference Board Review Requests and Jurisdiction on Audit
Orig Rel Date: March 8, 2024


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Income/Franchise 

California FTB Asks Superior Court to Narrow Recent Judgment Declaring its P.L. 86-272 Guidance Invalid
Orig Rel Date: January 5, 2024
California FTB Reminds of State Nonconformity to IRC §174 R&D Deduction Changes under TCJA
Orig Rel Date: January 5, 2024
Hawaii Department of Taxation Updates Guidance on Elective Pass-Through Entity-Level Tax
Orig Rel Date: January 5, 2024
Indiana: Updated DOR Guidance Reflects Newly Enacted 30-Day Mobile Workforce Rule
Orig Rel Date: January 5, 2024
New Jersey Tax Court Says P.L. 86-272 Protections Don’t Apply to Out-of-State Service Provider
Orig Rel Date: January 5, 2024
New Jersey: New Bulletin Addresses Conformity with IRC §174 and Recent R&D Credit Law Changes
Orig Rel Date: January 5, 2024
New York Department of Taxation and Finance Adopts New Article 9-A Rules Addressing 2014-2015 and 2015-2016 Budget Reforms
Orig Rel Date: January 5, 2024
Oregon: Amended Rule Reflects Extension of Elective Pass-Through Entity Level Taxation Through to 2026
Orig Rel Date: January 5, 2024
Texas Court of Appeals Upholds Personal Property Apportionment Regulation
Orig Rel Date: January 5, 2024
Illinois DOR Denies Alternative Apportionment Request to Include Royalties in Sales Factor
Orig Rel Date: January 12, 2024
Massachusetts: Draft Release Summarizes Newly Enacted Single Sales Factor and Financial Institution Apportionment Provisions
Orig Rel Date: January 12, 2024
Michigan Appellate Court Says Holding Company Has Nexus for City of Detroit Income Tax Purposes
Orig Rel Date: January 12, 2024
New York Department of Taxation and Finance Provides List of States with Taxes Substantially Similar to PTE Tax
Orig Rel Date: January 12, 2024
Pennsylvania DOR Addresses Corporate Income Tax Sourcing of Other than TPP and Services
Orig Rel Date: January 12, 2024
South Carolina: ALJ Denies Second Motion for Reconsideration of Ruling Mandating Combined Return
Orig Rel Date: January 12, 2024
Missouri DOR Rescinds Special Industry and Optional SSF Apportionment Rules Due to Law Changes
Orig Rel Date: January 19, 2024
Washington: US Supreme Court Denies Individuals’ Request to Rule on Validity of Capital Gains Tax
Orig Rel Date: January 19, 2024
Wisconsin DOR Issues Updated Guidance Reflecting Increase in Refundable Portion of R&D Credit
Orig Rel Date: January 19, 2024
Georgia: Proposed Rule Changes Reflect State Law Permitting Some Affiliates to File Consolidated Income Tax Return
Orig Rel Date: January 26, 2024
New Jersey: Updated Bulletin Reflects CBT Law Changes Involving Bright-Line Economic Nexus
Orig Rel Date: January 26, 2024
Pennsylvania: Philadelphia DOR Issues Wage Tax Refund Guidance for Nonresidents Required to Work Remotely
Orig Rel Date: January 26, 2024
Vermont: Feedback Sought on Draft Combined Reporting and Apportionment Regulations
Orig Rel Date: January 26, 2024
Virginia Department of Taxation Issues Guidance on Pass-Through Entity Tax
Orig Rel Date: January 26, 2024
California: Class Action Certified for Out-of-State Investors Challenging Annual $800 LLC Tax
Orig Rel Date: February 2, 2024
Indiana: Updated Bulletin on TCJA Changes Addresses State Law Changes Impacting NOLs and R&D Deduction
Orig Rel Date: February 2, 2024
Indiana: Updated Bulletin on Local Income Taxes Addresses State Law Changes Involving Mobile Workforce
Orig Rel Date: February 2, 2024
Oregon: Taxpayer May Exclude Gross Receipts from Sales Factor Numerator Because Insurance Sub Lacks Nexus
Orig Rel Date: February 2, 2024
Wisconsin DOR Issues Updated R&D Credit Guidance Reflecting Increased Refundable Portion
Orig Rel Date: February 2, 2024
Idaho: New Law Updates State Conformity to Internal Revenue Code
Orig Rel Date: February 9, 2024
New York: Telecom’s Combined Group Not Considered a Qualified Emerging Technology Company
Orig Rel Date: February 9, 2024
Pennsylvania: Philadelphia DOR Advises Filing Complete BIRT Returns to Keep Track of NOL Carryforwards
Orig Rel Date: February 9, 2024
South Dakota: New Law Updates State Conformity to Internal Revenue Code for Bank Tax Purposes
Orig Rel Date: February 9, 2024
Wisconsin DOR Summarizes Ruling that Pre-2009 Net Business Losses are Not Shareable with New Combined Group
Orig Rel Date: February 9, 2024
California Superior Court Sustains that Franchise Tax Board’s P.L. 86-272 Guidance is Invalid
Orig Rel Date: February 16, 2024
Louisiana DOR Addresses Partnership Filing Requirements for 2023 Tax Year
Orig Rel Date: February 16, 2024
Ohio Supreme Court Upholds Law Permitting Localities to Tax Pandemic-Based Telecommuting
Orig Rel Date: February 16, 2024
Washington DOR Cancels Previously Issued Capital Gains Tax Guidance on §1256 Contracts
Orig Rel Date: February 16, 2024
West Virginia: New Law Generally Updates State Conformity to Internal Revenue Code
Orig Rel Date: February 16, 2024
Hawaii Department of Taxation Adopts Temporary Rules Implementing Pass-Through Entity-Level Tax
Orig Rel Date: February 23, 2024
Montana DOR Reminds Corporate Taxpayers that List of Tax Haven Jurisdictions Has Been Eliminated
Orig Rel Date: February 23, 2024
New Hampshire: Proposed Rule Reflects Recent Decoupling from IRC §163(j) Business Interest Expense Deduction
Orig Rel Date: February 23, 2024
Pennsylvania: Taxpayer Asks US Supreme Court if Philadelphia Validly Denied Wage Tax Credit for Taxes Paid to Other State
Orig Rel Date: February 23, 2024
Alabama: “Subject to Tax” Exception to Intercompany Intangible Expense Addback Statute Deemed to Apply
Orig Rel Date: March 1, 2024
Missouri DOR Proposes Various Rule Updates Involving Net Operating Loss Computation
Orig Rel Date: March 1, 2024
New Hampshire: Proposed Rule Updates Apportionment Factor Computation for Financial Institutions
Orig Rel Date: March 1, 2024
New York ALJ Says Company is a Qualified New York Manufacturer Despite Engaging Subcontractor for Production
Orig Rel Date: March 1, 2024
Texas: Labor Costs for Repairing Customer-Owned Parts Not Includable within Cost of Goods Sold
Orig Rel Date: March 1, 2024
Wisconsin Tax Commission Says Individual Has Nexus from Out-of-State SMLLC’s Software Licensing
Orig Rel Date: March 1, 2024
California FTB Issues New Notice on Elections Involving Changes in Accounting Periods or Methods
Orig Rel Date: March 8, 2024
California: Updated FTB Guidance Addresses Credit Assignments Among Combined Group Members
Orig Rel Date: March 8, 2024
Florida: State Limitation for NOL Carryforwards Subject to IRC § 382 Deemed the Same as Federal Amount
Orig Rel Date: March 8, 2024
Indiana Tax Court Reaffirms Broader Scope of Addition Adjustment for Income Taxes Paid to Other States
Orig Rel Date: March 8, 2024
Mississippi DOR Issues Updated Guidance on Elective Entity-Level Taxation for Pass-through Entities
Orig Rel Date: March 8, 2024
New Jersey: Governor’s Proposed Budget Includes New Corporate Transit Fee in the Wake of Expired 2.5% Surtax
Orig Rel Date: March 8, 2024
New Mexico: New Law Provides Flat Corporate Income Tax Rate and Includes Subpart F Income in Tax Base
Orig Rel Date: March 8, 2024
Virginia Department of Taxation Issues Guidance on Pass-Through Entity Tax Election for TY 2021
Orig Rel Date: March 8, 2024
New Jersey Division of Taxation Says Some S Corps Must Submit Proof of Federal S Corp Status with CBT Return
Orig Rel Date: March 15, 2024
Ohio: Release Addresses Legislative Changes on Municipal Net Profit Tax and Remote Workers
Orig Rel Date: March 15, 2024
South Carolina: New Law Addresses Alternative Apportionment and Includes Arm’s Length Standards on Forced Combination
Orig Rel Date: March 15, 2024
Arizona: New Law Updates State Conformity to Internal Revenue Code
Orig Rel Date: March 22, 2024
Idaho: New Law Adds Supporting Documentation Requirements for Claiming Deductions and Credits
Orig Rel Date: March 22, 2024
Louisiana DOR Adopts Rule Changes Reflecting Pass-Through Entity Tax Revisions
Orig Rel Date: March 22, 2024
Oregon DOR Posts Guidance for Foreign Corporations on Doing Business, Nexus, and P.L. 86-272
Orig Rel Date: March 22, 2024
Utah: New Law Lowers Corporate and Personal Income Tax Rates from 4.65% to 4.55%
Orig Rel Date: March 22, 2024


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Gross Receipts 

Ohio: Updated Information Releases Address 2023 Law Changes to CAT Exclusion and Annual Minimum Tax
Orig Rel Date: January 5, 2024
Washington: Amended Rule Addresses Additional 1.2% B&O Tax on Certain Banks
Orig Rel Date: January 5, 2024
Washington: Subsidiary Deemed to Have Pre-Merger B&O Tax Nexus but No Filing Requirement Post-Merger
Orig Rel Date: January 5, 2024
Washington: Merchants Owe Taxes on Online Marketplace Transactions Fulfilled Using Third-Party’s Service Program
Orig Rel Date: January 26, 2024
Ohio: CAT Rule Changes Reflect New Law on CAT Exclusion and Annual Minimum Tax
Orig Rel Date: February 9, 2024
Washington DOR Says Certain Online Instruction Not Subject to Sales Tax But Subject to B&O Tax
Orig Rel Date: February 16, 2024
Washington DOR Explains B&O and Sales Taxation of Digital Entertainment Subscriptions
Orig Rel Date: March 1, 2024
Washington DOR Explains B&O and Sales Tax Situsing of Periodic Lease Payments on Certain Aircraft
Orig Rel Date: March 1, 2024


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Sales/Use/Indirect 

Illinois Appellate Court Affirms Supplier’s Sales of Products to Managed Care Organizations are Not Exempt
Orig Rel Date: January 5, 2024
Massachusetts DOR Proposes Rule on Accelerated Sales Tax Remittance with Public Hearing on January 18
Orig Rel Date: January 5, 2024
Michigan: Bulletin Explains Sourcing Sales of Certain Purchases Made from Out-of-State
Orig Rel Date: January 5, 2024
New Mexico: New and Amended Rules Provide that Digital Advertising is Subject to Gross Receipts Taxation
Orig Rel Date: January 5, 2024
Colorado DOR Adopts Rule on Refund Claims and Potential Penalties on Incomplete Claims
Orig Rel Date: January 12, 2024
Illinois DOR Addresses Retail Delivery Fees and Taxation of § 336 Liquidations and NFTs
Orig Rel Date: January 12, 2024
Indiana Tax Court Says Auto Finance Company May Claim Bad Debt Deductions Despite Repossessions
Orig Rel Date: January 12, 2024
Texas Comptroller of Public Accounts Adopts Changes to Local Tax Situsing Rule
Orig Rel Date: January 12, 2024
Colorado District Court Grants DOR’s Motion to Dismiss in Dispute Between Taxpayer and Locality
Orig Rel Date: January 19, 2024
California: January 31 Tax Workshop Seeks Public Input on Technology Transfer Agreements
Orig Rel Date: January 26, 2024
South Carolina Appellate Court Affirms Online Marketplace Owes Tax on Third-Party Sales
Orig Rel Date: January 26, 2024
Missouri DOR Adopts Changes to Rule Addressing Resale Exemption and Good Faith
Orig Rel Date: February 2, 2024
Washington: Amended Rule Reflects Expansion and Extension of Exemption for Some International Investment Management Companies
Orig Rel Date: February 2, 2024
California: Input on Tax Issues Related to Technology Transfer Agreements May Be Submitted through March 15
Orig Rel Date: February 9, 2024
Minnesota: Updated Bulletin Addresses Taxation and Sourcing of Telecom and Pay Television Services
Orig Rel Date: February 9, 2024
Ohio: Proposed Rule Reflects Law Permitting Bad Debt Deductions for Certain Private Label Credit Card Transactions
Orig Rel Date: February 9, 2024
South Dakota: New Law Clarifies that Sellers Include Those Making Sales of Electronically Transferred Products
Orig Rel Date: February 9, 2024
Texas Appellate Court Orders Dismissal of Local Franchise Fee Suit Against Streaming Companies
Orig Rel Date: February 9, 2024
Iowa: Rule Changes Address Sourcing Sales of Digital Products and Remote and Marketplace Sales
Orig Rel Date: February 16, 2024
Louisiana Appellate Court Says Store Can’t Claim Bad-Debt Refunds on Sales from Store-Branded Credit Cards
Orig Rel Date: February 16, 2024
Missouri DOR Adopts Changes to Rule Addressing How to Determine Applicable Local Taxes
Orig Rel Date: February 16, 2024
South Dakota High Court Says Use Tax Imposition on Equipment’s One-Day Use In-State is Constitutional
Orig Rel Date: February 16, 2024
California Appellate Court Reverses Lower Court’s Invalidation of Regulation on Bundled Sales of Cell Phones
Orig Rel Date: March 1, 2024
California Appellate Court Affirms that Streaming Companies Do Not Owe Local Franchise Fees
Orig Rel Date: March 1, 2024
Illinois DOR Adopts Rule Addressing Bad Debt Deductions on Installment Contracts for Cash Basis Retailers
Orig Rel Date: March 1, 2024
Minnesota DOR Explains Imposition of Retail Delivery Fee on Some Deliveries to In-State Customers
Orig Rel Date: March 1, 2024
Illinois Appellate Court Says Expanded Temporary Storage Exemption Does Not Apply Due to Partial In-State Use
Orig Rel Date: March 8, 2024
New Jersey: US Court of Appeals Affirms Dismissal of Lawsuit Against Streaming Entertainment Companies
Orig Rel Date: March 8, 2024
New York Appellate Court Agrees that Certain Taxable Information Services Do Not Fall Under Statutory Exclusion
Orig Rel Date: March 8, 2024
Washington Supreme Court Holds that Tax on Federally Subsidized Wireless Services Violates Supremacy Clause
Orig Rel Date: March 15, 2024
Wyoming: New Law Removes 200-Transaction Threshold from Wayfair Economic Nexus Statute
Orig Rel Date: March 15, 2024
Indiana: New Law Removes 200-Transaction Threshold from Wayfair Economic Nexus Statute
Orig Rel Date: March 22, 2024
Louisiana Board of Tax Appeals Says Pay-Per-View and Video-On-Demand TV Services are Not Taxable
Orig Rel Date: March 22, 2024
South Carolina DOR Says Digital Books Sold to College Students Qualify for Textbook Exemption
Orig Rel Date: March 29, 2024


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Unclaimed Property 

Delaware: Invitations for 2024 Unclaimed Property Voluntary Disclosure Agreement Coming Soon
Orig Rel Date: January 12, 2024
Wisconsin: Adopted Rule Addresses Virtual Currency and its Liquidation When Filing Report
Orig Rel Date: February 23, 2024


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Property 

US Supreme Court Holds that Locality Keeping Excess Proceeds from Property Tax Sale is Unconstitutional
Orig Rel Date: June 2, 2024
Colorado Supreme Court Holds in Favor of Localities in Disputes Over Pandemic-Related Valuation
Orig Rel Date: June 2, 2024
Montana DOR Addresses Changes to Business Equipment Reporting Requirement for TY 2024
Orig Rel Date: January 19, 2024
Florida: Owner’s Transfer of Property to LLC Deemed a Change of Ownership Resulting in Loss of Cap Benefit
Orig Rel Date: March 8, 2024
Utah Supreme Court Says Pandemic Was Not an Access Interruption Event that Triggered Reduced Valuation
Orig Rel Date: March 15, 2024
Ohio Board of Tax Appeals Says Pandemic Significantly Impacted Hotel Valuation for Tax Year 2020
Orig Rel Date: March 29, 2024


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Other/Miscellaneous 

Tennessee DOR Issues Reminder on Business Tax Law Changes and Increased Filing Threshold
Orig Rel Date: March 8, 2024


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Administrative

Income/Franchise

Gross Receipts

Sales/Use/Indirect

Unclaimed Property

Property

Other/Miscellaneous

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