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Curtis Ruppal Mike Merkel Julie Corrigan Ron Cook
December 20, 2016 Article
Here’s an overview of key tax developments within California, Colorado, Illinois, Indiana, Michigan, Ohio, Pennsylvania, and Tennessee.

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:


  • Factor-based doing business thresholds set for 2016


  • U.S. Supreme Court declines to review notice, reporting obligations; declines to review, overturn Quill


  • Changes to 2016 Illinois business income tax filing and payment due dates discussed
  • Regulations on unitary and composite returns, tax overpayments amended
  • Sales sourced based on location of selling activities
  • Sales of computer software through cloud-based delivery system not taxable


  • Cloud-computing services were not taxable


  • Taxpayer asks U.S. Supreme Court to review retroactive repeal of Multistate Tax Compact
  • Taxability of property affixed by a manufacturer/contractor explained

New York

  • Changes to mandatory first installment of estimated tax discussed


  • DOT issues reminder on increased business income tax deduction (Dec. 15, 2016)


  • Reciprocity with New Jersey, tax amnesty program, tobacco taxes, tax registration, and filing discussed


  • FAQs concerning receipts factor for multi-state calendar year taxpayers updated

Read the full December 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.