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State & local tax advisor: April 2015

April 23, 2015 Article 1 min read
Curtis Ruppal Mike Merkel Bob Woolley Ron Cook

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:


  • Entities Using Different Apportionment Methodologies Included in Combined Report

District of Columbia

  • Market-Based Sourcing for Sales Factor Clarified


  • 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


  • Governor Signs Amnesty Bill


  • 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


  • Bright-Line Presence Test Met by Retailer with No Physical Presence Again
Read the full April 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. ©2015 CCH. All Rights Reserved.

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