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Curtis Ruppal Mike Merkel Julie Corrigan Ron Cook
June 27, 2017 Article
See the latest state and local tax changes in California, Delaware, Michigan, Minnesota, Ohio, Oklahoma, and Tennessee.

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Topics in this issue include: 

All states

  • Mobile Workforce State Income Tax Simplification Act of 2017 passed by House


  • Amended returns, notices, audits, power of attorney and more discussed


  • Federal return due dates adopted


  • Passive taxpayer did not have nexus with Detroit
  • Reciprocal agreements discussed
  • NOL calculation guidance issued for individuals


  • Omnibus tax bill creates new income tax credits, subtractions
  • Omnibus tax bill includes sales and use tax nexus amendments, new or enhanced exemptions, and more


  • Sales and use tax holiday enacted
  • Property tax exemption denied as property was not exclusively used for charitable purpose


  • Voluntary disclosure initiative enacted


  • Taxability of SMLLC treated as disregarded entity discussed
Read the full June 2017 SALT Advisor >>

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