Cookie Notice: This site uses cookies to provide you with a more responsive and personalized service. By using this site you agree to our use of cookies. Please read our Cookie Notice for more information on the cookies we use.

Skip to Content
November 28, 2016 Article 1 min read
What’s new in state and local tax? Here are a few updates on activities within Illinois, Indiana, Michigan, New York, and Ohio.

Plante Moran’s State & Local Tax team issues periodic newsletters to keep you apprised of important state and local tax changes.

Topics in this issue include:


  • Creditor entitled to sales tax refund after writing off bad debts


  • Online backup software not taxable


  • Guidance issued on eligible manufacturing personal property exemption
  • Property tax treatment of leasehold improvements discussed
  • U.S. Supreme Court asked to review ERISA preemption decision
  • State to process Detroit business and fiduciary tax

New York

  • Tax Must be separately stated on any invoice or other statement of the transaction

New York City

  • Corporate income tax: Allocation of taxpayer’s receipts based on location of consultants, not salespeople


  • Ohio Supreme Court affirms bright-line presence test met by retailer with no physical presence
  • Taxpayer could not change method of accounting on amended municipal return
  • New pass-through entity for, created; tax filing tips discussed

Read the full November SALT Advisor >>

Logo of CCH, A Wolters Kluwer Business

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.