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February 27, 2017 Article 1 min read
Here are the latest and greatest state and local tax updates, including Arkansas, California, Delaware, Florida, Indiana, Michigan, Montana, Ohio, Pennsylvania, Tennessee, Texas, and Washington.

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Topics in this issue include:


  • Corporation income return due date amended


  • Appellate court holds out-of-state corporate LLC member not "doing business” in state for purposes of the minimum franchise tax


  • New return due dates for partnerships and corporations discussed


  • Title transfer when corporation reorganizes as LLC exempt with proper affidavit


  • Corporate income tax return due date guidance issued


  • Michigan Supreme Court denies appeal of MBT unitary decision
  • Exemption for core charges explained
  • Guidance issued on required documentation for SRETT refund claims


  •  Partnership due date changed to conform to federal date


  • Sales and use tax rule on reporting periods revised LLC’s purchase and subsequent lease of aircraft was sham transaction


  • Canned software support services taxable


  • Sales and use tax guidance provided on out-of-state dealer registration


  • Company liable for taxes owed by business it purchased


  • Receipts from related entity taxable

Read the full February 2017 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. ©2017 CCH. All Rights Reserved.