Topics in this issue include:
Illinois
- Comprehensive apportionment rules for transportation services adopted
- Taxability of transportation and delivery charges discussed
Indiana
- Bulletin on composite return for nonresident shareholders and partners updated
Michigan
- Guidance on leases and rentals revised
- Guidance issued on new developments for tax year 2015
New York
- Effect of tax reform on S corporations and nonresident shareholders discussed
Ohio
- Reminders issued for small business tax deduction changes
Read the full 2015 December SALT Advisor >>
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