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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 >> 

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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.

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