Skip to Content

State & local tax advisor: January 2015

January 23, 2015 Article 1 min read
Curtis Ruppal Bob Woolley Mike Merkel

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:

District of Columbia

  • Market-Based Sourcing Effective Date Modified


  • Tax Rate Decrease and Net Operating Loss Changes Discussed


  • Construction Materials Pulled From Inventory Not Subject to Sales Tax


  • Corporate Nexus Regulation Amended


  • Affiliate and Click-Through Nexus Provisions Enacted
  • Yacht Brought Into State within 90 Days Was Taxable
  • Unclaimed Property Appeal Process Enacted
  • Higher Interest Available for Some Refunds


  • Market-Based Sourcing Explained


  • Legislation Creates More Unified Municipal Income Tax System
  • Dot Implementing Safeguards against Tax Fraud/Identity Theft; Refunds May be Delayed

West Virginia

  • Governor Announced Elimination of Franchise Tax

Read the full January 2015 SALT Advisor >> 

Logo of CCH, A Wolters Kluwer Business

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. ©2014 CCH. All Rights Reserved.

Related Thinking

Business professional walking through an airport.
October 6, 2022

International tax news and other global updates for Q3 2022

Article 15 min read
Business people walking down steps.
September 26, 2022

State and local tax advisor: September 2022

Article 24 min read
Person sitting and thinking in coffee shop.
September 20, 2022

Inflation Reduction Act burdens small and midsize businesses: Opinion

Article 4 min read