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Author
Prepared by the Deloitte Tax LLP Multistate Tax Knowledge Management Group
· Income/Franchise Tax: Maryland — New Law Clarifies that Certain Business Trusts are Taxed as Pass-Throughs.
· Income/Franchise Tax: Massachusetts — Department of Revenue Issues Information Release on New Tax Shelter Penalties.
· Sales/Use Tax: Virginia — New Law Imposes a 5% Statewide Flat Tax on Communications Services.
See attached file for details.
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