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State & local tax advisor: June 2017

June 27, 2017 Article 1 min read
Authors:
Curtis Ruppal Mike Merkel Julie Corrigan Ron Cook
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

California

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

Delaware

  • Federal return due dates adopted

Michigan

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

Minnesota

  • 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

Ohio

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

Oklahoma

  • Voluntary disclosure initiative enacted

Tennessee

  • Taxability of SMLLC treated as disregarded entity discussed
Read the full June 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.

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