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Multistate Tax  |  2024 Third Quarter Summary
State Tax Matters
State Tax Matters
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Amnesty 

Massachusetts: New Law Authorizes 60-Day Amnesty Program During FY 2025 with Potential 100% Penalty Waiver
Orig Rel Date: August 2, 2024
Massachusetts DOR Says Dates for 60-Day Amnesty Program During FY 2025 are Coming Soon
Orig Rel Date: August 30, 2024
New York Appellate Court Holds Tax Bill Posted on Department of Taxation Website Serves as Contestable Notice
Orig Rel Date: August 30, 2024
Massachusetts: Amnesty Program Offering Potential 100% Penalty Waiver Begins November 1
Orig Rel Date: September 20, 2024


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Voluntary Disclosure/Administrative 

Federal: US Supreme Court Overrules Caselaw Involving Deference to Government Regulations
Orig Rel Date: July 5, 2024
Illinois: Amended Rules Address Informal Conference Board Review Requests and Jurisdiction on Audit
Orig Rel Date: July 19, 2024
Nevada: Adopted Changes to Voluntary Disclosure Program Rule Include Modified Business Tax
Orig Rel Date: September 13, 2024
Massachusetts: Amnesty Program Offering Potential 100% Penalty Waiver Begins November 1
Orig Rel Date: September 20, 2024


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Income/Franchise 

California: New Law Suspends NOLs, Limits Some Credits, Clarifies Apportionment, Creates Refundable Credits
Orig Rel Date: July 5, 2024
Missouri: City of St. Louis Announces that Remote Work Refund Claims May Be Filed from July 1 through October 1
Orig Rel Date: July 5, 2024
New Jersey: New Law Imposes 2.5% “Corporate Transit Fee” Surtax on Some Corporation Business Taxpayers
Orig Rel Date: July 5, 2024
Tennessee: Updated Manual Reflects Repealed Alternative Property Base and Related Refund Guidance
Orig Rel Date: July 5, 2024
Vermont Department of Taxes Reminds Employers of New Payroll Tax that Took Effect July 1
Orig Rel Date: July 5, 2024
Kansas DOR Addresses Newly Reduced Tax Rates for Some Banks and Financial Institutions
Orig Rel Date: July 12, 2024
Massachusetts DOR Clarifies Application of Single Sales Factor Apportionment for Corporations and Financial Institutions
Orig Rel Date: July 12, 2024
North Carolina: New PTET-Related Law Changes Define Income Attributable to the State for Individuals the Same as Corporations
Orig Rel Date: July 12, 2024
Washington DOR Adopts New Rule Addressing How to Calculate Capital Gains Tax
Orig Rel Date: July 12, 2024
Alabama DOR Reminds Minimum Business Privilege Tax is Repealed for Tax Years Beginning in 2024
Orig Rel Date: July 19, 2024
Missouri: New Law Revises Some PTET Provisions Including Adding an Opt-Out Election
Orig Rel Date: July 19, 2024
New York City: Federally Permitted Redemption Debt Interest Expense Deductions Deemed Allowable for UBT Purposes
Orig Rel Date: July 19, 2024
Pennsylvania: New Law Phases in Increased NOL Carryover Limits and Amends Intercompany Intangible Expense Addback
Orig Rel Date: July 19, 2024
South Carolina ALJ Says Combined Reporting Corrects Distortion Resulting from Intercompany Transactions and East-West Structure
Orig Rel Date: July 19, 2024
West Virginia: Administrative Guidance Addresses Employer Withholding Under Mobile Workforce Provisions
Orig Rel Date: July 19, 2024
District of Columbia: Emergency Legislation Switches to Finnigan Apportionment and Repeals Qualified Hi-Tech Benefit
Orig Rel Date: July 26, 2024
Federal: DC Circuit Addresses Sale of Partnership Interest by Nonresident Alien
Orig Rel Date: August 2, 2024
Connecticut: Summary of New Law Extending NOL Carryforward Period and Modifying Net Deferred Tax Liability Deduction
Orig Rel Date: August 2, 2024
Illinois DOR Explains New Law Limiting NOL Deduction to $500K and Resulting Estimated Payment Implications
Orig Rel Date: August 2, 2024
Illinois DOR Denies Alternative Apportionment Request to Include Royalties in Sales Factor
Orig Rel Date: August 2, 2024
Illinois DOR Adopts Rule Amendments Reflecting New Law Pertaining to Investment Partnerships
Orig Rel Date: August 2, 2024
Rhode Island DOR Summarizes Newly Extended NOL Carryforward Period and Bank Tax Law Changes
Orig Rel Date: August 2, 2024
South Carolina Appellate Court Affirms that NOL Carryforward Deduction is Not Permitted for Bank Tax Purposes
Orig Rel Date: August 2, 2024
Massachusetts Appellate Tax Board Says Pandemic-Based Telecommuting Rule is Valid and Denies Nonresident’s Refund
Orig Rel Date: August 9, 2024
Minnesota: State High Court Affirms Out-of-State Company’s In-State Activities Exceed P.L. 86-272 Protections
Orig Rel Date: August 9, 2024
Missouri DOR Adopts Various Rule Updates Involving Net Operating Loss Computation
Orig Rel Date: August 9, 2024
Kansas DOR Addresses Newly Enacted Modified Adjustments Related to IRC section 163(j)
Orig Rel Date: August 16, 2024
New Jersey Division of Taxation Seeks Quotes for Transfer Pricing Specialists to Assist with Corporation Business Tax Audits
Orig Rel Date: August 16, 2024
Oklahoma: Rule Amendments Reflect Elimination of Franchise Tax Beginning with TY 2024
Orig Rel Date: August 16, 2024
Oklahoma: Rule Amendments Incorporate New Law Involving Election to Expense Qualified Improvement Property
Orig Rel Date: August 16, 2024
Pennsylvania DOR Summarizes Law Changes Involving NOLs, Intercompany Intangible Expense Addback, and Bank Shares Tax
Orig Rel Date: August 16, 2024
Texas: Federal Law Preempts Taxing Air Carrier’s Gross Receipts from Baggage Fees, Passenger Ticket Sales, and Freight Transportation
Orig Rel Date: August 16, 2024
Arkansas Tax Appeals Commission Confirms Single Sales Factor Applies to Special Industry Taxpayer
Orig Rel Date: August 23, 2024
California: Taxpayer Associations Challenge Validity of Newly Enacted Apportionment Legislation
Orig Rel Date: August 23, 2024
New York ALJ Denies Nonresident’s Refund Request for Remote Work Performed During COVID-19 Pandemic Office Closure
Orig Rel Date: August 23, 2024
South Carolina ALJ Says Combined Reporting Corrects Distortion Resulting from Intercompany Transactions and East-West Structure
Orig Rel Date: August 23, 2024
South Carolina ALJ Says Bank’s Various Income Streams Must be Sourced Based on Borrower Location and Gain from Stock Sale is Not Apportionable
Orig Rel Date: August 23, 2024
Hawaii Department of Taxation Updates Guidance on Elective Pass-Through Entity Tax to Reflect New Law
Orig Rel Date: August 30, 2024
Kansas DOR Addresses Newly Enacted Revisions to Elective Pass-Through Entity Tax
Orig Rel Date: August 30, 2024
Massachusetts Appellate Tax Board Says Financial Institutions are Eligible for Research Tax Credits
Orig Rel Date: August 30, 2024
Michigan Department of Treasury Discusses Case Involving Investments in REMICs and Business Loss Carryforwards
Orig Rel Date: August 30, 2024
Kansas DOR Addresses Newly Enacted Legislation that Modifies Adjustments Related to Individual NOLs
Orig Rel Date: September 6, 2024
Nebraska Supreme Court Affirms that Section 965 Income Under One-Time Repatriation Tax is Not Deductible
Orig Rel Date: September 6, 2024
Texas Letter Ruling Concludes Certain Subcontractor Payments are Excludable from Franchise Tax Base
Orig Rel Date: September 6, 2024
District of Columbia OTR Reminds of Upcoming Switch to Finnigan Apportionment and Repeal of Qualified Hi-Tech Benefit
Orig Rel Date: September 13, 2024
Florida DOR Permits Deconsolidated Filing Based on Changed Business Circumstances with Some Conditions
Orig Rel Date: September 13, 2024
Georgia: Proposed Rule Changes Reflect State Law Permitting Some Affiliates to File Consolidated Income Tax Return
Orig Rel Date: September 13, 2024
Nebraska DOR Summarizes New Law Involving QIP and R&D Deductions and Mobile Workforces
Orig Rel Date: September 13, 2024
Tennessee Letter Ruling Addresses Whether Receipts May be Sourced to Ultimate End-Users
Orig Rel Date: September 13, 2024
California FTB Proposes Market-Based Sourcing Rule Changes with Comments Due by October 31
Orig Rel Date: September 20, 2024
New York City: Department of Finance Revises Plans on Rules Implementing Business Corporation Tax
Orig Rel Date: September 20, 2024
District of Columbia: Permanent Legislation Switches to Finnigan Apportionment and Repeals Qualified Hi-Tech Benefit
Orig Rel Date: September 27, 2024
New Hampshire: Legislative Summary Highlights Delayed Implementation of Reduced BPT and BET Credit Carryforward Limits
Orig Rel Date: September 27, 2024
New York: Taxpayers Ask US Supreme Court to Review Whether Royalty Payments from Foreign Affiliates Must be Included in Tax Base
Orig Rel Date: September 27, 2024
New York ALJ Denies Nonresident’s Refund Request for Remote Work Performed for Investment Manager During COVID-19 Pandemic
Orig Rel Date: September 27, 2024


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Gross Receipts 

Ohio: Proposed Changes to Transportation Service Provider Nexus Rule Reflect Increased CAT Exclusions
Orig Rel Date: July 26, 2024
Washington Appellate Court Withdraws B&O Tax Ruling on Rates for In- and Out-of-Network Fuel Card Users
Orig Rel Date: August 2, 2024
Washington Appellate Court Replaces B&O Tax Ruling on Rates for In- and Out-of-Network Fuel Card Users
Orig Rel Date: August 9, 2024
California: San Francisco Tax Collector to Host Virtual Meeting on Proposals Involving VDAs, Advance Written Determinations, and Sourcing
Orig Rel Date: August 16, 2024
Washington: Distributor Has Substantial Nexus by Sending Representatives and Offering Repair Services
Orig Rel Date: September 13, 2024
Washington: Gross Proceeds Received by Online Auctioneer of Digital Advertising Space are Fully Taxable
Orig Rel Date: September 13, 2024
Washington: Ruling Explains Sourcing Income from Railroad Car Rentals as Periodic Lease Payments
Orig Rel Date: September 27, 2024
Washington: Support, Training and Seminars for Digital Automated Services are Subject to Retailing Classification
Orig Rel Date: September 27, 2024


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Credits/Incentives 

New Jersey: New Law Extends and Revises Remote Work-Related Accommodations for Some Programs
Orig Rel Date: July 12, 2024


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Sales/Use/Indirect 

Tennessee: Updated Manual Reflects Adoption of Streamlined Sales Tax Sourcing Provisions Effective July 1
Orig Rel Date: July 5, 2024
Texas Comptroller of Public Accounts Adopts Changes to Local Tax Situsing Rule
Orig Rel Date: July 5, 2024
Alabama DOR Adopts Rule Changes on Taxability of TPP Withdrawals from Inventory
Orig Rel Date: July 12, 2024
California: New Law Repeals Bad Debt Deduction for Lenders and Retailer Affiliates and Limits Claimants to Retailers
Orig Rel Date: July 12, 2024
Massachusetts: Letter Ruling Says Nontaxable Services Involving Inconsequential Sales of TPP Remain Nontaxable
Orig Rel Date: July 12, 2024
Minnesota DOR Reminds that Retail Delivery Fee is Imposed on Some In-State Deliveries as of July 1
Orig Rel Date: July 12, 2024
North Carolina: New Law Eliminates 200-Transaction Threshold from Wayfair Economic Nexus Statute
Orig Rel Date: July 12, 2024
Texas Letter Ruling Says Biometric Identification Services are Not Taxable Despite Underlying Data Processing Aspects
Orig Rel Date: July 12, 2024
Kansas DOR Notice Explains Newly Enacted Internet/Telecom Service M&E Exemption
Orig Rel Date: July 19, 2024
Missouri: New Law Modifies Definition of Video Service and Excludes Streaming Content
Orig Rel Date: July 19, 2024
Oklahoma Letter Ruling Says True Object of Service Involving TPP Sale is Nontaxable Service
Orig Rel Date: July 19, 2024
Texas Letter Ruling Says College Testing and Assessment Services are Not Taxable Despite Data Processing Aspects
Orig Rel Date: July 19, 2024
Texas Memo Says Separately Stated Credit Card Processing Fees are Part of Taxable Sales Price
Orig Rel Date: July 19, 2024
Vermont Department of Taxes Explains Recent Repeal of Cloud Software Exemption
Orig Rel Date: July 19, 2024
Washington: Aircraft Purchased and then Leased to Affiliate Qualifies for Resale Exemption
Orig Rel Date: July 19, 2024
Streamlined Sales Tax Governing Board Approves SSUTA Changes on Sourcing Digital Goods Transactions
Orig Rel Date: July 26, 2024
Iowa: Adopted Rule Changes Address Resale and Manufacturing Exemptions, Bundled Transactions, and Intercompany Sales
Orig Rel Date: August 2, 2024
South Carolina DOR Addresses Recent Decision Declaring Durable Medical Equipment Exemption Void
Orig Rel Date: August 2, 2024
Tennessee: Updated Marketplace Facilitator Notice Reflects New Sourcing Rule as of July 1
Orig Rel Date: August 2, 2024
California Office of Tax Appeals Says Act of Processing Customer’s Water to Snow is a Taxable Sale
Orig Rel Date: August 9, 2024
Colorado: Letter Ruling Says True Object of DNA Testing Service Involving TPP is Nontaxable Service
Orig Rel Date: August 9, 2024
Mississippi: Amended Rule Explains Manufacturer Exemption on Sales of Certain TPP Shipped Out-of-State
Orig Rel Date: August 9, 2024
Pennsylvania: Cloud Computing and Support Services for Canned Computer Software Deemed Taxable
Orig Rel Date: August 9, 2024
Illinois: New Law Requires Direct Pay Permit Holders to Annually Verify Correct Sourcing or Else Penalties May Apply
Orig Rel Date: August 16, 2024
Illinois: New Law Addresses Retailers with In-State Physical Presence and Sourcing
Orig Rel Date: August 16, 2024
Tennessee Ruling Explains New Sourcing Provisions as Applied to In-State Repair Services on Equipment Shipped Out-of-State
Orig Rel Date: August 23, 2024
Maine Revenue Services Explains New Law Shifting to Lease Stream Taxation of TPP Rentals
Orig Rel Date: August 30, 2024
Michigan Department of Treasury Addresses Taxation of NFTs and Discusses Recent Case
Orig Rel Date: August 30, 2024
Wisconsin: Transactions Deemed Taxable Sale-Leasebacks Rather Than Nontaxable Refinancing Based on Contract Form
Orig Rel Date: August 30, 2024
Texas Letter Ruling Says Services Promoting Use of Credit Card Processor to Merchants are Not Taxable
Orig Rel Date: September 6, 2024
Arizona: Comments on Draft Ruling Addressing Transaction Privilege and Use Tax Nexus and Sourcing are Due September 30
Orig Rel Date: September 13, 2024
Iowa: True Object of Lab Testing Service Involving Tangible Personal Property is Nontaxable Service
Orig Rel Date: September 13, 2024
Texas Comptroller of Public Accounts Proposes Changes to Rule on Data Processing Services
Orig Rel Date: September 13, 2024
New Jersey: Charging a Zero-Emission Vehicle is Considered Taxable Maintenance or Service to TPP
Orig Rel Date: September 27, 2024


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Unclaimed Property 

Illinois: Proposed Rule Amendments Reflect Unclaimed Property Law Changes and Address Virtual Currency
Orig Rel Date: July 19, 2024
Tennessee: Use of Dark Stores as Sales Comparables Skews Big-Box Retail Store Valuation
Orig Rel Date: August 9, 2024
Illinois: New Law Addresses Reporting of Abandoned Virtual Currency When it Cannot be Liquidated
Orig Rel Date: August 16, 2024


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Property 

Alabama: New Law Provides Some Limits on Assessed Value of Certain Commercial Real Property
Orig Rel Date: July 19, 2024
Arizona High Court Says Income from Power Purchase Agreement May be Relevant in Plant’s Valuation Under Income Approach
Orig Rel Date: July 26, 2024
Minnesota Tax Court Says Pandemic Impacted Office Tower’s Market Capitalization Rate for Valuation Purposes
Orig Rel Date: August 2, 2024
Missouri Ruling Rejects Use of Vacant Stores as Comparables in Big-Box Retail Store Valuation
Orig Rel Date: August 2, 2024
New York: New Law Extends NYC Industrial and Commercial Abatement Program for Another 4 Years
Orig Rel Date: September 27, 2024


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Other/Miscellaneous/Transfer 

Tennessee: Updated Business Tax Manual Explains When Sales for Resale are Wholesale Sales
Orig Rel Date: July 5, 2024
Maryland: Federal Judge Dismisses Lawsuit Challenging Digital Advertising Gross Revenues Tax
Orig Rel Date: July 12, 2024
Nevada: Draft Rule Proposal Requires Transfer Tax Exemption Claimants to File Affidavit Attesting to Non-Tax Avoidance Motive
Orig Rel Date: July 26, 2024
District of Columbia: Vesting of Real Property in Merger Triggers Transfer and Recordation Taxes
Orig Rel Date: August 2, 2024
Florida DOR Releases Guidance on New Temporary Refundable Insurance Premium Tax Credit for Insurers
Orig Rel Date: September 6, 2024


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Amnesty

Voluntary Disclosure/Administrative

Income/Franchise

Gross Receipts

Credits/Incentives

Sales/Use/Indirect

Unclaimed Property

Property

Other/Miscellaneous

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