State Tax Headlines

Massachusetts issued draft guidance that explains the impact on corporate excise taxpayers of IRC Sec. 965 income. The guidance includes a chart that shows where…

The Multistate Tax Commission (MTC) has established a work group to help states discuss marketplace facilitator ideas and implement Wayfair. Weekly Conference Calls Public call-in meetings…

Many remote sellers and marketplace providers must soon get a South Dakota sales tax license and pay sales tax. South Dakota enacted two economic nexus…

North Carolina created an exception to local sales tax sourcing rules for renewals of software service contracts. Sourcing a renewal to the address where the…

Corporations classified as manufacturing corporations can receive certain Massachusetts corporate excise tax benefits. These include: – the use of a single sales factor apportionment formula;…

A Maine income tax conformity bill became law without Gov. Paul LePage’s signature. The legislation also makes various other changes to the state’s income tax…

Wisconsin’s s remote seller economic nexus rule for sales and use tax is effective beginning October 1, 2018. The emergency rule expires February 27, 2019.…

A partnership that qualifies for a North Carolina corporate or personal income tax credit can claim the credit. It must then distribute the credit to…

Out-of-state retailers must collect sales tax if they meet Colorado’s economic nexus requirements. Collection requirements will begin on December 1, 2018. This new rule is…

The model partnership audit statute drafted by Multistate Tax Commission will be discussed in a public hearing. The hearing will be held for a draft…