Weekly Round-Up: Michigan, Washington, West Virginia and South Dakota Seek Supreme Court’s Support on State Tax Matters


Highlights from the 4/17/17 through 4/21/17 issues of the Daily Tax Report: State :

  • Maryland to Soon Offer Energy Storage Tax Credits
  • Maryland is poised to be the first state in the country to offer a tax credit for energy storage systems under a bill now awaiting the governor's signature.
  • Colorado Senate OKs Bill Nixing Reporting for Remote Sale
    Out-of-state retailers that don't collect and remit Colorado use taxes wouldn't have to report sales data to the state Department of Revenue under a bill (S.B. 238) approved by the Colorado Senate.
  • Trump Chief Strategist's Firm May Be Evading California Tax
    A limited liability company chaired by Stephen Bannon, one of President Trump's top political strategists, is avoiding California taxes and disclosures by failing to register as a in-state business and file state tax returns, an election law advocacy center claimed.
  • Supreme Court Reschedules IBM, Goodyear Retroactive Tax Cases
    The U.S. Supreme Court rescheduled a conference on petitions brought by IBM, Goodyear, Dot Foods and other companies against Michigan and Washington state for “retroactive” tax laws.
  • Iowa Income Tax Plan Would Provide $500 Million in Relief
    Iowa could be headed toward a “monumental change” to its income tax program under a proposal drafted by Senate Republicans—but full enactment probably won't occur until 2018.
  • West Virginia Asks U.S. High Court to Revisit Tax Discrimination
    West Virginia's tax commissioner has filed his petition asking the U.S. Supreme Court to wade back into the constitutionality of interstate taxation.
  • South Dakota Sets Sights on High Court in Digital Tax Appeal
    The time has come for the U.S. Supreme Court to reconsider its long-standing rule restricting states’ sales tax authority in the digital marketplace, according to South Dakota's opening brief in an appeal over its online sales tax.

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

  • California Franchise Tax Board Proposes to Adopt Rule Concerning Apportionment and Allocation of Space Transportation Companies Income
  • Illinois Appellate Court Finds Taxpayer's Suit Not Barred by Sovereign Immunity
  • North Dakota Legislature Enacts Law Relating to Implementation and Authorization of Medical Marijuana
  • Oregon Legislature Reduces Lottery Prize Amount for Personal Income Tax Withholding
  • Washington Department of Revenue Amends Interstate Sales of Tangible Personal Property Rule

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 … 

Wait. How Would Louisiana’s Gross Receipts Tax Work? by the Tax Foundation

North Dakota enacts sales and use tax economic nexus, effective date contingent on US Supreme Court overturning physical presence requirement by PwC

Compiled by Lauren E. Colandreo