|
Author
Prepared by the Deloitte Tax LLP Multistate Tax Knowledge Management Group
· Income/Franchise Tax: Texas – Tax Reform Update: Governor Signs New “Margins Tax” into Law.
· Income/Franchise Tax: California — Franchise Tax Board Explains “On Behalf Of” Costs of Performance Rule.
· Income/Franchise Tax: New York – “Convenience of the Employer” Test is Revised via Department Memorandum.
· Credits & Incentives: Federal – U.S. Supreme Court Lets Stand the U.S. Court of Appeals Holding in Cuno that an Ohio Personal Property Tax Exemption was Constitutional.
· Sales/Use Tax: Colorado – New Taxpayer-Friendly Rule on Computer Software Taxation.
See attached file for details.
|