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State & local tax advisor: March 2016

March 29, 2016 Article 1 min read
Authors:
Mike Merkel Curtis Ruppal Bob Woolley 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

  • Guidance on post-Gillette actions issued
  • Market-based sourcing for non-marketing services addressed

Colorado

  • Colorado may enforce notice and reporting requirements for out-of-state retailers

Connecticut

  • Comprehensive guidance provided on mandatory unitary combined reporting

Louisiana

  • Click-through and affiliate nexus bill enacted
  • Corporate income tax flat rate enacted
  • Corporate income tax NOL deduction capped
  • Corporate income tax related-party addback enacted

Massachusetts

  • Amnesty program begins on April 1

Michigan

  • Increased security measures now include identity confirmation quiz
Virginia
  • Research and development expenses credit amended; major research and development expense credit created

Read the full March 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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