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State & local tax advisor: December 2016

December 20, 2016 Article 1 min read
Authors:
Curtis Ruppal Mike Merkel Ron Cook
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:

California

  • Factor-based doing business thresholds set for 2016

Colorado

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

Illinois

  • 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

Indiana

  • Cloud-computing services were not taxable

Michigan

  • 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

Ohio

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

Pennsylvania

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

Tennessee

  • 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.

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