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June 26, 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:


  • Tax Appeal Procedures Amended


  • Nexus Presumption Bill Enacted

South Carolina

  • Governor Signs Bill Enacting Amnesty Program


  • Expansive Apportionment and Nexus Legislation Enacted
  • Guidance on Remotely Accessed Software Provided
  • Click-Through Nexus Enacted, Computer Software Provisions Amended
  • Industrial Machinery Exemption Extended to R&D Machinery and Equipment
  • Expiration Date for Various Credits Enacted; Definitions Amended


  • Governor Signs Legislation Cutting Franchise Tax Rate 25% for 2016

Read the full June 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