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Curtis Ruppal Mike Merkel Ron Cook Julie Corrigan
April 27, 2018 Article 15 min read
What’s new in state and local tax? Here are a few updates on activities within Alabama, Florida, Idaho, Michigan, and more.

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Alabama

  • Simplified Sellers Use Tax Program changed; marketplace facilitators required to register

Arizona

  • IRC conformity updated Connecticut IRC §965 repatriation transition tax guidance issued

Florida

  • IRC conformity, rate reduction legislation enacted

Georgia

  • Global intangible low-taxed income subtraction enacted

Idaho

  • Idaho updates IRC conformity
  • Sales and use tax click-through nexus provisions enacted

Illinois

  • IRC §965 foreign income repatriation transition tax guidance issued
  • Guidance regarding exemption application forms for hospitals issued

Indiana

  • Cloud services exempt from sales tax

Kentucky

  • Apportionment formula, rate, and other changes enacted
  • Bill subjects more services to sales tax, makes other changes

Michigan

  • Federal extenders legislation may affect 2017 state returns

New Jersey

  • Refund of tax imposed on foreign-source income upheld

New York

  • Enacted budget includes IRC conformity changes, opt-in payroll tax, and other provisions
  • Personal income tax guidance issued on IRC §965 repatriation income

Ohio

  • IRC conformity updated

Oklahoma

  • Enacted marketplace sales legislation detailed

Oregon

  • IRC conformity updated, tax haven law repealed
  • Corporate income tax guidance on IRC §965 issued

Tennessee

  • Treatment of repatriated earnings explained

Utah

  • Corporations may pay tax on deferred foreign income in installments
  • Tax rate cuts, single sales factor apportionment enacted

Wisconsin

  • IRC conformity updated, many federal TCJA provisions excluded

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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