State Tax Headlines

The California Franchise Tax Board (FTB) has adopted a corporation franchise and income tax regulation regarding single-sales factor apportionment elections (Reg. 25128-5). The regulation provides…

For those unique circumstances where a putative California corporation franchise or income taxpayer is unsure whether its activities constitute “doing business” in California under the…

The Division of Taxation has explained the effect of changes made by the federal Tax Relief Act of 2010 (TRA) (P.L. 111-312) on New Jersey…

Illinois has amended the regulation for electronic personal income tax filings. Taxpayers are required to file Illinois income tax returns electronically if they are required…

The calculation of the sales factor for a foreign person is clarified for Michigan corporate income tax purposes. For sales of tangible personal property, only…

The Michigan House of Representatives has passed a bill that would, if enacted, define “actively solicits” for determining nexus under the corporate income tax. The…

Legislation conforms California personal income and corporation franchise and income tax provisions to the federal Regulated Investment Company Modernization Act of 2010, with modifications to…

Illinois municipalities may not require an Internet auction listing service that resells tickets to entertainment events to collect and remit amusement taxes on resold tickets,…

Taxpayers who are delinquent in paying California corporate and personal income taxes and sales and use taxes will be subject to increased public exposure and…