Weekly Round-Up: Apportionment, Nexus Among Hottest Topics in 2015


In this week’s issue of the Bloomberg BNA Weekly State Tax Report, Craig B. Fields, Nicole L. Johnson and Eva Y. Niedbala of Morrison & Foerster LLP discuss the most popular topics and important cases from the past year. In 2015, the U.S. Supreme Court issued three significant decisions, and state courts have continued to rouse fervor across the country. Apportionment and nexus are still among the most debated issues.

Full text of the article can be read here.

Other highlights from the 3/4/16 issue of the Weekly State Tax Report:

* ‘Quill’ Lifespan Uncertain After ‘Direct Marketing' Decision

* Reject New Jersey Combined Reporting, Companies Say

* Delaware Files Bill for Dow-DuPont Tax Changes

* Limited Overturn of High Court's Nexus Decision More Likely

Some notable developments from the State Tax Developments Tracker–Bloomberg BNA’s tool for monitoring important developments in all the states:

Washington Department of Revenue Announces Nonresident Business Owes Use Tax on Vehicles Temporarily in Washington

California Legislature Enacts Law Changing Insurance Code, Revenue and Taxation Code, and Welfare and Institutions Code Regarding Medi-Cal

Iowa Department of Revenue Proposes to Amend Rules Regarding Withholding and Exemptions Primarily of Benefit to Consumers

Maine Governor's Office Releases Information Indicating Citizen's Initiative to Regulate and Tax Marijuana Does Not Qualify for Ballot

North Carolina Updates Streamlined Sales Tax State Taxability Matrix

For more information about this and other state tax issues, sign up for a free trial of the Bloomberg BNA Premier State Tax Library.

In other developments…  

Facts & Figures 2016: How Does Your State Compare?, by Tax Foundation

California: FTB Issues Guidance on Compact Election Claims in Light of Potential US Supreme Court Review of Recent California Supreme Court Ruling, by Deloitte Tax LLP

Compiled by Melissa Fernley