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Multistate Tax  |  March 21, 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

Illinois Appellate Court Affirms that Affiliate Was Not an 80/20 Company and Must be Included in Combined Return South Carolina DOR Posts Draft Guidance on Sourcing Receipts from Services Texas: COGS Deduction and Reduced Rate Do Not Apply Given Receipts Were Derived from the Sale of Services Rather than Goods


California: San Francisco Tax Collector Proposes Market Sourcing Rules for Revised Business Tax


Pennsylvania DOR Says it Will No Longer Accept Vendor Attestation Letters on Certain Taxpayer Refund Requests


South Dakota: New Law Addresses Required Liquidation of Abandoned Virtual Currency


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.




Helpful resources

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State tax Matters archive

Multistate Tax Alert archive

Read Accounting for Income Taxes

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Visit tax@hand



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