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State & local tax advisor: October 2016

October 24, 2016 Article 1 min read
Authors:
Curtis Ruppal Mike Merkel Ron Cook
Have you heard the latest on state and local taxes? Here are some updates from California, Florida, Indiana, Oregon, Pennsylvania and Tennessee, as well as some federal actions that could affect state taxes.

Topics in this issue include:

All states

  • U.S. Supreme Court declines to review Gillette
  • U.S. House passes Mobile Workforce State Income Tax Simplification bill

California

  • Amendments to market-base sourcing regulations adopted

Florida

  • Payments made by lessee to lessor in addition to rent are subject to tax

Indiana

  • Taxpayer assessed as “unitary business”

Oregon

  • Amount borrowed from S Corporation held to be distribution, not a loan

Pennsylvania

  • End of reciprocity with New Jersey, tobacco taxes, ACH debit blocks, and more discussed

Tennessee

  • New rule on registration and collection requirements for out-of-state dealers adoptedRead the full October State and Local Tax Advisor.
Read the full October 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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