Cookie Notice: This site uses cookies to provide you with a more responsive and personalized service. By using this site you agree to our use of cookies. Please read our Cookie Notice for more information on the cookies we use.

Skip to Content
Curtis Ruppal Mike Merkel Ron Cook Julie Corrigan Jeanette Tolar
January 31, 2019 Article 20 min read
What’s new in state and local tax? Here are a few updates on activities within Colorado, Michigan, New York, and more. 

 People looking at screen

Colorado

  • Sales and use tax emergency nexus and sourcing regulations readopted

Illinois

  • Bulletin informing about Fast Track Resolution (FTR) pilot program issued

Louisiana

  • Sales and use tax bulletin providing definition of and guidance to remote sellers issued

Michigan

  • Alternative apportionment procedures explained
  • Department authorized to apply state refunds to city income tax liabilities

Nebraska

  • Nebraska issues IRC §965 transition tax guidance

New Jersey

  • Guidance issued on treatment of foreign income
  • Personal income tax Q&A issued on application of IRC §965 and §951A to state gross income
  • Included and excluded business entities in combined groups discussed

New York

  • State decouples from certain personal income tax Internal Revenue Code changes
  • New York economic nexus provisions effective

Pennsylvania

  • Pennsylvania adopts sales tax economic nexus standard
  • Pennsylvania measures sales and use tax economic nexus sales threshold by calendar year

Tennessee

  • Taxpayer allowed to apportion tax liability as it was incorporated in another state

Texas

  • Sales and use tax economic nexus rules for remote sellers issued

Washington

  • Economic nexus thresholds announced

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.

©2019 CCH Incorporated and its affiliates. All rights reserved.