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State & local tax advisor: August 2016

August 29, 2016 Article 1 min read
Curtis Ruppal Mike Merkel Ron Cook
What's new in state and local tax? Here are a few updates within Alabama, California, the District of Columbia, Michigan, Missouri, New Hampshire, North Dakota, Ohio, Pennsylvania, Virginia and Wisconsin.

Topics in this issue include:


  • 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


  • Appellate court rules IBM may use MTC formula for 2008 taxes


  • 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


  • Sales and use tax guidance on nexus standards updated


  • Sales and use tax on downloads, refund for data centers, exemptions, and more enacted


  • Department of taxation discusses tax consequences of purchasing and selling software


  • Corporate and partnership return due dates, other topics discussed

Read the full August 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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