State & local tax advisor: August 2015
Here are the latest and greatest state and local tax updates, including AL, CA, CO, CT, IL, MD, MA, MI, NJ, OH, TX, and WA.
Plante Moran’s State & Local Tax team issues periodic newsletters to keep you apprised of important state and local tax changes.Topics in this issue include:
Alabama
- Factor Presence Nexus Standard Enacted
California
- Requirement Enacted to Submit All Withholding Returns, Reports, and Payment Electronically
Colorado
- Debt Collection Company Required to Apportion Income as Service Provider
Connecticut
- Combined Reporting, NOL Limits, Other Budget Provision Changes Discussed
Illinois
- Deduction Available for Taxes That Have Become Bad Debts
Maryland
- Enterprise Dependency with In-State Affiliates Established Nexus
Massachusetts
- Fiscal Year 2016 Budget Authorizes Tax Amnesty Program
Michigan
- Outdoor Weather Warning Sirens Were Taxable FixturesReal Property Transfer Tax Refunds Granted
New Jersey
- General Guidelines Issued for Nexus-Creating Activities
Ohio
- Responsible Person Could Challenge Service of Assessments on Corporate Taxpayer
Texas
- Taxpayer Could Not Use MTC Three-Factor Apportionment FormulaGuidance Issued Regarding Reduced Rate for Wholesalers/Retailers and Use of Unaffiliated Third-Party Manufacturers
Washington
- Rule on Nexus and Sourcing Revised
The information provided in this alert is only a general summary and is being distributed with the understanding that Plante & Moran, PLLC is not rendering legal, tax, accounting, or other professional advice, position, or opinions on specific facts or matters and, accordingly, assumes no liability whatsoever in connection with its use. ©2015 CCH. All Rights Reserved
