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State & local tax advisor: August 2017

August 25, 2017 Article 1 min read
Curtis Ruppal Julie Corrigan Ron Cook Mike Merkel
What’s new in state and local tax? Here are a few updates on activities within Colorado, Massachusetts, Michigan, Oregon, and more.
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All states

  • MTC offers voluntary disclosure initiative for online marketplace sellers


  • Notice and reporting requirements for non-collecting retailers clarified


  • Assessment of taxpayer’s drop shipment transactions sustained


  • Good Jobs for Michigan program allows authorized businesses to retain withholding taxes


  • Inclusion of foreign disregarded entity’s income tans apportionment factors in combined report affirmed

North Carolina

  • “Apportionable income” definition amended; interest expense deduction modified


  • Taxpayer’s sale of assets in pass-through entities qualified for capital gains deduction


  • Functional test removed for apportionment purposes

Rhode Island

  • Tax amnesty enacted
  • Out-of-state retailers using in-state software, seeds & plants, criminal penalties, and more

Read the full August 2017 SALT advisor >>

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.

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