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May 22, 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:


  • Calculation of income and credits amended, other changes made
  • Agricultural and manufacturing exemptions expanded
  • Local income taxes reorganized
  • Market-based sourcing allowed, HMO included in combined report


  • U.S. Supreme Court holds that lack of full credit for taxes paid to other states violated Constitution


  • Market-based sourcing established for taxpayers electing optional single-sales factor method

New York

  • Sales of cloud computing product not taxable

North Dakota

  • Enacted law phases in elective single sales factor, repeals some MTC provisions


  • Professional football player did not owe Cleveland taxes for game he did not attend

Puerto Rico

  • Tax amnesty law enacted

Read the full May 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.