State & local tax advisor: March 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:
All states
- Marketplace Fairness Act of 2015 Introduced
- U.S. Supreme Court Holds Federal Court Has Jurisdiction Over Challenge to Remote Seller Notice Requirements
Indiana
- "Cost of Performance" Sourcing Not Allowed for Francise Services
Maryland
- Subsidiary Lacked Economic Substance; Nexus Established
Massachusetts
- Fiscal Year 2015 Tax Amnesty Program Authorized
Ohio
- Nexus Existed, Bright-Line Presence Established for Online Retailer
- Bright-Line Presence Test Met by Retailer with No Physical Presence
Washington
- Economic Nexus Minimum Threshold Released
Read the full March 2015 State & Local Tax Advisor >>
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.
