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February 23, 2015 Article 1 min read

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:


  • Insurance retaliatory tax provisions amended


  • Rate increases enacted; Contingent on approval of constitutional amendment in Michigan

New York

  • Taxability of Internet-based marketing products discussed


  • Budget proposal would cut income tax rates, increase sales tax rate


  • Three criteria must be present for unitary business


  • Retiree benefits could not be included in COGS; MTC apportionment formula barred

Read the full February 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