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
Illinois
Michigan
- Quitclaim Deed Was an Uncapping Event
- Liability of Subcontractors Performing Installation for Retailers Explained
Mississippi
Missouri
New Jersey
North Carolina
Ohio
- Gross Receipts Created Bright-Line Presence/Substantial Nexus
- Cloud Computing Taxable as Automatic Data Processing Service
Texas
Read the full March 2014 State & Local Tax Advisor.
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)