Ideas & Insights

Ohio enacts budget bill, providing individual income tax cuts but implementing click-through nexus for sales tax purposes.

The Missouri Supreme Court rules that title transfers for sales tax purposes when goods are shipped out-of-state F.O.B. manufacturer.

Florida legislation provides communications and satellite services tax relief, expands sales tax exemptions and creates a sales tax holiday.

Maryland, Missouri and Indiana enact a new round of broadly applicable state tax amnesty programs.

The U.S. Supreme Court has ruled that the Commerce Clause requires a state to provide residents a credit for taxes paid to other states.

Indiana enacts multiple bills with a significant impact on the state’s income tax, sales and use tax and personal property tax.

Missouri amends alternative apportionment formula to clarify sourcing rules applicable to sales other than tangible personal property.

North Dakota enacts law to allow corporations to elect to phase in single sales factor apportionment for tax years beginning after Dec. 31, 2015.

New York amends New York City’s general corporate tax structure to bring it into partial conformity with New York’s 2014 state-level reforms.

Arkansas amends personal income tax relief bill and gradually restores 50 percent net capital gains exemption.

Taxpayer settles constitutional challenge to Oklahoma corporate income tax capital gains deduction.

Colorado DOR finds that a company’s sales of enterprise electronic messaging services to Colorado customers are not subject to sales and use tax.

Illinois passes a bill to expand applicability of the insurance self-procurement tax to previously exempt Illinois-based middle market companies.

San Francisco to fully phase out payroll tax by 2018. Final first year payment of gross receipts tax under Proposition E is due March 2, 2015.

Tax court finds utilities consumed in rehabilitating used tanker trailers are not exempt. Sales tax is due on electricity and natural gas purchases.

New York tribunal finds online travel company’s receipts were more properly sourced as services to the location where performed by seller.

As 2014 drew to a close, Governor Kasich signed several pieces of legislation into law, impacting a wide variety of Ohio taxes.

The California Franchise Tax Board recently introduced a new annual filing requirement to track deferred section 1031 gain from California property.

Wisconsin DOR provides additional guidance regarding mandatory state basis adjustments related to federal bonus depreciation.

New York Tribunal holds taxpayers can file combined returns solely because combination is necessary to avoid distortion.