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State & local tax advisor: July 2015

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

Plante Moran’s State and Local Tax team issues periodic newsletters to keep you apprised of important state and local tax changes.

Read the full July 2015 SALT Advisor>>

Topics in this issue include:


  • Governor signs budget that includes mandatory combined reporting and other tax changes


  • Tax amnesty to be continued in Fall 2015
  • Electricity used by restaurants was exempt


  • Same-sex marriage recognized for filing
  • State essential services assessment and alternative assessment provisions modified
  • Certain personal property exemption provisions modified
  • Industrial facility exemption extended


  • Taxpayer not permitted to use MTC three-factor apportionment formula

New York

  • Taxation of nonresidents' gain from asset sale constitutional
  • Retroactive application of installment obligation sourcing provision upheld


  • Budget bill reduces personal income tax rates, extends small business tax exemption
  • Budget bill enacts click-through nexus provision, creates new exemptions, and authorizes local taxes
  • Guidance issued for returns of same-gender married couples
  • Withholding guidance issued for employers of same-gender married employees

Read the full July 2015 State and Local Tax 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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