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State & local tax advisor: January 2016

January 1, 2016 Article 1 min read
Authors:
Bob Woolley Mike Merkel Curtis Ruppal Ron Cook

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

Topics in this issue include:

California

  • Construction and building contractor's tax guidance issued
  • Gillette opinion issued: Tax payers not entitled to use equally-weighted apportionment formula

Connecticut

  • 15-day rule for nonresident employees explained

Massachusetts

  • Guidance issued on 2016 amnesty program

Michigan

  • Department clarifies policy on taxability of cloud computing products
  • Streamlined unclaimed property audit process created
  • Data center exemptions authorized
Pennsylvania
  • Final phase-out of capital stock and foreign franchise tax complete

Rhode Island

  • Apportionment regulation provides guidance on combined reporting, single sales factor apportionment formula, and market-based sourcing rules
  • Nexus regulations amended, updated

Read the full January 2016 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. ©2016 CCH. All Rights Reserved.

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