State & Local Tax Advisor March 2014

Plante Moran’s State & Local Tax team issues periodic newsletters to keep you apprised of important state and local tax changes. Topics in this issue include:

California

• Property Stored for Out-of-State Shipment Not Includible in Sales Factor
• BOE Reminds Taxpayers of Manufacturing Exemption

Colorado

• Injunction on Notice and Reporting Requirements for Out-of-State Retailers Imposed

Illinois

• Information for Civil Union Couples Filing 2013 State Income Tax Returns Provided

Michigan

• Quitclaim Deed Was an Uncapping Event
• Liability of Subcontractors Performing Installation for Retailers Explained

Mississippi

• High Court Asked to Examine Standard of Review in Alternative Apportionment Case

Missouri

• Corporate Owner of Limited Partnership Employing Assets in State Not Liable for Tax

New Jersey

• Intangible Asset Nexus Initiative Announced

North Carolina

• Department Explains Bonus Depreciation Basis Adjustments Required Upon Property Transfer

Ohio

• Gross Receipts Created Bright-Line Presence/Substantial Nexus
• Cloud Computing Taxable as Automatic Data Processing Service

Texas

• Comptroller Letter Addresses State Treatment of Federal Bonus Depreciation

 

Read the full March 2014 State & Local Tax Advisor. 
 

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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. ©2013 CCH. All Rights Reserved

State & Local Tax Advisor - March 2014 (PDF)