State & local tax advisor: April 2015
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:
Colorado
- Entities Using Different Apportionment Methodologies Included in Combined Report
District of Columbia
- Market-Based Sourcing for Sales Factor Clarified
Illinois
- Taxpayers Not Entitled to Credit for Income Taxed by Illinois and New York ("Double-Taxed Income")
- Manager Was Personally Liable as Responsible Officer
- Deadlines Extended for Those Affected by Tornado
Maryland
- Governor Signs Amnesty Bill
Michigan
- Services Provided by Remotely Accessed Software Were Exempt
- Gifts Purchased by Event Planner Were Taxable
New York
- Enacted Budget Legislation Includes Numerous Changes
North Carolina
- IRC Conformity Updated
North Dakota
- Exemption for Internet Access Services Enacted
Ohio
- Bright-Line Presence Test Met by Retailer with No Physical Presence Again
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.
