Idaho
- IRC conformity legislation enacted
Illinois
- Sales and use tax occasional sale exemption discussed
Indiana
- Sales to foreign country not subject to throwback rules
Michigan
- Services for clients located outside Detroit not included in sales factor
- Personal income tax changes regarding filing of amended return discussed
Minnesota
- Impact of Tax Cuts and Jobs Act of 2017 on Minnesota taxpayers explained
New York City
- Receipts allocation had to reflect salespeople and independent consultants
North Carolina
- Impact of federal tax law changes discussed
Pennsylvania
- Net operating loss increases effective
South Dakota
- IRC conformity updated
Texas
- Tax amnesty runs May 1 through June 29
Wisconsin
- Sales and use tax guidance regarding occasional sales exemption for business asset sales issued
Read the full February 2018 SALT advisor >>
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