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State & local tax advisor: June 2016

June 21, 2016 Article 1 min read
Curtis Ruppal Mike Merkel Bob Woolley Ron Cook
Here’s a look at recent tax developments in Alabama, Arizona, Arkansas, California, Connecticut, Florida, Illinois, Michigan, Mississippi, New York, North Carolina, Ohio and Oklahoma.

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:


  • Corporate income tax apportionment rules repealed and replaced
  • Filing and payment due dates same as federal


  • IRC conformity date update and partnership return changes enacted


  • Apportionment using market-based sourcing sustained


  • U.S. Supreme Court asked to review Gillette decision


  • Market-based sourcing rules enacted, sunset dates for first five projects and angel investor credits extended


  • Statute that imposes sales tax on florists was valid and did not violate U.S. Constitution
  • Chicago extends non-possessory computer lease transaction tax voluntary disclosure offer
  • Guidance provided on calculating Net Operating Loss (NOL) deduction correctly
  • Sales factor included goods delivered to warehouse in Michigan


  • Bill to phase out franchise tax, reduce income taxes signed by governor

New York

  • Regulations on MTA surcharge permanently adopted

North Carolina

  • Internal Revenue Code (IRC) conformity tie-in date updated


  • Ohio Supreme Court holds state tax code section unconstitutional, as applied to nonresident


  • Nexus, out-of-state vendor compliance, use tax notice changes enacted

Read the full June 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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