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State & local tax advisor: September 2016

September 27, 2016 Article 1 min read
Authors:
Curtis Ruppal Mike Merkel Ron Cook
What new on the state and local tax front? We've got updates within California, Illinois, Michigan, Pennsylvania, Tennessee and Texas.

Topics in this issue include:

California

  • FTB discusses water’s-edge elections after expanded “doing business” rules
  • Partnership and c corporation return due dates changed

Illinois

  • Regulation on limitations period for deficiency notices and refund claims amended

Michigan

  • Flow-through entity withholding and status of certain cases discussed
  • Department’s interpretation of renaissance zone credit not contrary to statute

Pennsylvania

  • 2017 tax amnesty program guidelines issued

Tennessee

  • Sales and use tax guidance regarding research and development issued

Texas

  • Comptroller clarifies treatment of empty miles for computation of Texas transportation receipts

Read the full September 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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