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Multistate Tax  |  January 12, 2024
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. ad

 


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

Maryland Bulletin Provides Guidance and Procedures for Submitting Petitions for Private Letter Rulings


Illinois DOR Denies Alternative Apportionment Request to Include Royalties in Sales Factor Massachusetts: Draft Release Summarizes Newly Enacted Single Sales Factor and Financial Institution Apportionment Provisions Michigan Appellate Court Says Holding Company Has Nexus for City of Detroit Income Tax Purposes New York Department of Taxation and Finance Provides List of States with Taxes Substantially Similar to PTE Tax Pennsylvania DOR Addresses Corporate Income Tax Sourcing of Other than TPP and Services South Carolina: ALJ Denies Second Motion for Reconsideration of Ruling Mandating Combined Return


Colorado DOR Adopts Rule on Refund Claims and Potential Penalties on Incomplete Claims Illinois DOR Addresses Retail Delivery Fees and Taxation of § 336 Liquidations and NFTs Indiana Tax Court Says Auto Finance Company May Claim Bad Debt Deductions Despite Repossessions Texas Comptroller of Public Accounts Adopts Changes to Local Tax Situsing Rule


Delaware: Invitations for 2024 Unclaimed Property Voluntary Disclosure Agreement Coming Soon


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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