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- IRC conformity updated, tax haven law repealed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
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