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State & local tax advisor: August 2015

August 27, 2015 Article 1 min read
Authors:
Curtis Ruppal Mike Merkel Bob Woolley Ron Cook
Here are the latest and greatest state and local tax updates, including AL, CA, CO, CT, IL, MD, MA, MI, NJ, OH, TX, and WA.

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:

Alabama

  • Factor Presence Nexus Standard Enacted

California

  • Requirement Enacted to Submit All Withholding Returns, Reports, and Payment Electronically

Colorado

  • Debt Collection Company Required to Apportion Income as Service Provider

Connecticut

  • Combined Reporting, NOL Limits, Other Budget Provision Changes Discussed

Illinois

  • Deduction Available for Taxes That Have Become Bad Debts

Maryland

  • Enterprise Dependency with In-State Affiliates Established Nexus

Massachusetts

  • Fiscal Year 2016 Budget Authorizes Tax Amnesty Program

Michigan

  • Outdoor Weather Warning Sirens Were Taxable Fixtures Real Property Transfer Tax Refunds Granted

New Jersey

  • General Guidelines Issued for Nexus-Creating Activities

Ohio

  • Responsible Person Could Challenge Service of Assessments on Corporate Taxpayer

Texas

  • Taxpayer Could Not Use MTC Three-Factor Apportionment Formula Guidance Issued Regarding Reduced Rate for Wholesalers/Retailers and Use of Unaffiliated Third-Party Manufacturers

Washington

  • Rule on Nexus and Sourcing Revised

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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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