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Curtis Ruppal Julie Corrigan Ron Cook Michael Merkel
August 25, 2017 Article 1 min read
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

Colorado

  • Notice and reporting requirements for non-collecting retailers clarified

Massachusetts

  • Assessment of taxpayer’s drop shipment transactions sustained

Michigan

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

Minnesota

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

North Carolina

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

Oklahoma

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

Oregon

  • 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 >>

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