California
- Sales and use tax new economic nexus requirements for retailers announced
- Regulations on allocation and apportionment of partnership income amended
- P.L. 86‐272 protection for company vehicle deliveries addressed
- San Francisco voters approve economic nexus
Colorado
- Grace periods extended for economic nexus and destination sourcing compliance
Connecticut
- Guidance on marketplace facilitators and sellers provided
- Pass‐through entity tax payment recharacterization due December 31, 2018
Illinois
- Sales and use tax collection obligation of facilitator businesses discussed
Montana
- IRC §965 guidance issued; IRC §199A pass‐through deduction not allowed
New Jersey
- Tax amnesty period set
- Income tax summary of major recent changes issued
North Dakota
- Additional IRC §965 guidance issued
Wisconsin
- Sales and use tax economic nexus law enacted
- State allows pass‐throughs to elect entity level tax
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