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August 27, 2015 Article 1 min read
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

Read the full August 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