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Author
Prepared by the Deloitte Tax LLP Multistate Tax Knowledge Management Group
· Income/Franchise Tax: Massachusetts – Electricity is not Tangible Personal Property; Sourcing is Based on Costs of Performance.
· Income/Franchise Tax: Texas – Tax Reform Update: Proposed “Margins Tax” Bill Passes House & Senate; Will Be Sent to the Governor.
· Sales/Use Tax: Washington – New Law Clarifies Taxation of Professional Employer Organizations.
· Miscellaneous Taxes: Florida – Pending Legislation Repeals Annual Intangible Personal Property Tax; 2006 Annual Intangible Personal Property Tax Return Remains Due on June 30, 2006.
· Upcoming Event: Save the Date – The National Multistate Tax Symposium.
See attached file for details.
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