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November 26, 2018 Article 20 min read
What’s new in state and local tax? Here are a few updates on activities within Colorado, Kentucky, Michigan, and more.

Image of business people talking around a table

All states

  • Income tax nexus legislation introduced in Congress

California

  • Ruling on business entity members of multiple-member LLCs modified

Colorado

  • Sales and use tax destination sourcing for local taxes will begin soon

Indiana

  • Sales of cloud services not taxable in Indiana

Idaho

  • Idaho issues temporary rule on pass-through entity treatment of IRC §965 deemed repatriation income

Iowa

  • IRC §965 guidance issued

Kentucky

  • Kentucky issues guidance on business inventory credit
  • Issues guidance on deduction for state taxes

Massachusetts

  • Massachusetts creates addbacks for TCJA deductions
  • Addresses GILTI and Subpart F income treatment

Michigan

  • Assessments for unpaid state real estate transfer taxes and interest upheld

New Jersey

  • Additional guidance issued for reporting IRC §965 income
  • Information provided on sales through marketplaces

Ohio

  • Statement issued on Wayfair nexus decision

Oklahoma

  • Oklahoma addresses treatment of IRC §965 and §951(A) income

Oregon

  • Guidance on factor representation and IRC §965 issued

Pennsylvania

  • Airfreight-forwarding company apportionment adopted

South Dakota

  • Wayfair settlement reached

Texas

  • Guidance on Wayfair decision provided

Wyoming

  • Remote seller nexus guidelines 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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