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State & local tax advisor: April 2016

April 27, 2016 Article 1 min read
Curtis Ruppal Mike Merkel 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:


  • Sales and use tax manufacturing exemptions modified


  • Statute of limitations approaching for certain Michigan Business Tax (MBT) overpayment refund claims
  • Federal constructive ownership rules could not be used to make unitary business determination
  • Backpay and frontpay awards not taxable


  • Mailing catalogs from another state does not qualify as using the product

New York

  • Enacted budget legislation includes middle-class tax cut, other changes


  • Taxpayer's purchases taxable as business fixtures

South Dakota

  • Remote seller collection requirement enacted
  • Taxpayer not required to include net loss in apportionment formula
  • Single sales factor apportionment formula option extended to computer and electronic product manufacturing businesses

Read the full April 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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