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Multistate Tax  |  January 17, 2025
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

North Dakota: Updated Voluntary Disclosure Program Guidance Explains Lookback Period


Illinois: Court Says Subsidiary Was Not an 80/20 Company and Affiliate Operated as a Shell Michigan: New Law Creates Research and Development Corporate Income Tax Credit Pennsylvania: US Supreme Court Denies Taxpayer Request to Review Constitutionality of Philadelphia Wage Tax Scheme Tennessee Revenue Ruling Says Receipts from Drop Shipment Sales Are Sourced to Location of End User Tennessee Letter Ruling Addresses Combined Filing, Sale of Interests in Partnership Structure, and §338(h)(10) Election Virginia Department of Taxation Ruling Explains Intangible Expense Addback Statute and its Exceptions


No new alerts were issued this week. Be sure to refer to the archives to ensure that you are up to date on the most recent releases.




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