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State & local tax advisor: March 2018

March 22, 2018 Article 15 min read
Curtis Ruppal Mike Merkel Ron Cook Julie Corrigan
What’s new in state and local tax? Here are a few updates on activities within Alabama, Colorado, Georgia, and more.

Image of American flag flying between buildings


  • Tax amnesty program enactedConsumers/purchasers now allowed to directly petition for refunds of certain taxes


  • Treatment of gain from sale of interest in LLC discussed


  • Governor signs IRC conformity update, rate cut


  • Loss, credit carryovers available to offset certain income increases
  • Tax reform legislation enacted


  • Impact of the Tax Cuts and Jobs Act explained
  • Guidance on using blended rate or schedule SA with schedule K-1-P or K-1-T issued


  • Personal exemptions continued, IRC conformity update
  • Sales and use tax apportionment of industrial processing exemption for electricity and natural gas providers explained
  • Health maintenance organizations exempt from premiums tax


  • Section 965 personal income guidance issued


  • IRC conformity legislation enactedFiling guidance provided for conformity legislation

West Virginia

  • IRC conformity tie-in date updated

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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