During the past few weeks, state legislatures ended their sessions with many changes and many problems left unanswered. I've also been traveling lately for work and personal reasons, and haven't posted in a while. To make up for it and provide some useful information, I posted several tax developments in the LEVERAGE SALT LinkedIn group that you may find helpful:
- State Tax Changes Taking Effect July 1, 2017
- Sales and Use Tax Compliance Legislation was a Big State Tax Trend This Year
- State and Local Sales Tax Rates, Midyear 2017
- Ten States Begin FY2018 Without Budget In Place
- State Rundown 7/11: Some Legislatures Get Long Holiday Weekends, Others Work Overtime
- Should the Corporate Rate and the Pass-Through Rate Be Identical?
- With Veto Override, Illinois Legislature Abandons Reform Efforts
- Important Announcement from the California Department of Tax and Fee Administration, Formerly Part of the California State Board of Equalization
- $75 Million Available During the First Application Period in the California Competes Tax Credit Program’s Final Year
- What Is Minimal Substantial Nexus?
- Illinois Passes a Budget, But it's No Time to Celebrate
- State Tax Quarterly Insights April to June 2017
- Illinois – Corporate rate increase, repeal of separate unitary groups for certain industries, R&D credit retroactively reinstated, IRC 199 addback required, and other tax changes
- Tax Changes Implemented As Part of Revenue Package Supporting Illinois Budget
- North Carolina Legislature Overrides Governor Veto of Budget Bill
- Should Corporations Pay Higher State Income Tax? Are Corporations Paying a Small % of State Income Tax Because of Credits & Incentives?
- Oregon Adopts Market Based Sourcing
- New Ohio Law Includes Amnesty Program with Potential 100 Percent Penalty Waiver and 50 Percent Interest Waive
Ohio fiscal year 2018–2019 budget bill enacted | Deloitte US