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State & local tax advisor: March 2017

March 22, 2017 Article 1 min read
Authors:
Curtis Ruppal Mike Merkel Ron Cook
Learn about the state and local tax changes in happening in Arkansas, California, Massachusetts, Michigan, Minnesota, Virginia, Wisconsin, and Wyoming.

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Topics in this issue include:

Arkansas 
  • Corporation filing federal S return must file state S return 
California 
  • Credit allowed for taxes paid to “reverse credit” state by composite return 
Massachusetts 
  • Late-filing penalties to be waived due to federal due date change 
Michigan 
  • Unitary decision in LaBelle applies to both MBT and CIT and amended returns may be required 
  • Rescission of EMPP exemptions upheld 
Minnesota 
  • Important change to 2016 partnership instructions announced 
Virginia 
  • Virginia tax amnesty program enacted 
Wisconsin 
  • Corporate and partnership return due dates conformed to federal due dates 
Wyoming 
  • Certain remote sellers must remit tax on sales delivered into

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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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