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State & local tax advisor: November 2016

November 28, 2016 Article 1 min read
Curtis Ruppal Mike Merkel Ron Cook
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 >>

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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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