Topics in this issue include:
Alabama
- Income tax deduction rule replaced
- CaliforniaFranchise tax board addresses economic nexus and sales factor issues
District of Columbia
- Corporation franchise tax due date changed, rate reduction mechanism extended, hospital fees enacted and more
Michigan
- Appellate court rules IBM may use MTC formula for 2008 taxes
Missouri
- Sales and use taxation of delivery charges discussed
New Hampshire
- Guidance issued on how to report the sale or exchange of an interest in a business organization
North Dakota
- Adopts sales factor weighting election rules, revises, repeals other rules
Ohio
- Sales and use tax guidance on nexus standards updated
Pennsylvania
- Sales and use tax on downloads, refund for data centers, exemptions, and more enacted
Virginia
- Department of taxation discusses tax consequences of purchasing and selling software
Wisconsin
- Corporate and partnership return due dates, other topics discussed
Read the full August 2016 SALT advisor >>
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