Weekly Round-Up: South Dakota, West Virginia, and Florida Seek Supreme Court Ruling; Unclaimed Property Audits May Be Next Equifax Hack

Highlights from the 9/18/17 through 9/22/17 issues of the Daily Tax Report: State

  • States Give Tax Extensions for Irma, Houston Weighs Rate Hike
    A handful of states so far have said they will offer extensions on tax-filing deadlines for victims of Hurricane Irma—largely matching federal extensions the IRS recently announced.
  • Federal Mobile Workforce Bill May Have Future Via Tax Reform
    Proposed federal legislation to curb states’ ability to tax nonresidents would lessen compliance burdens for employers and could be folded into a larger package on taxes as support for the measure grows, tax practitioners said.
  • California to President: Release Your Tax Returns
    Presidential candidates would be blocked from appearing on the California ballot if they don't release their tax returns under a bill headed to the desk of Gov. Jerry Brown (D).
  • South Dakota Digital Tax Case Puts Retailers in ‘Tricky Spot’
    The South Dakota Supreme Court's decision to strike a state statute requiring out-of-state sellers to collect sales tax has created confusion over remote retailers’ sales tax collection obligations while they await potential U.S. Supreme Court action.
  • Supreme Court May Take Up West Virginia Tax Credits Case
    The U.S. Supreme Court may respond in the next couple of weeks to the West Virginia tax commissioner's request for review of a state court opinion over motor-fuel tax credits.
  • DISH Network Tax Case Seeking Audience Before Supreme Court
    The satellite TV industry is hoping for better reception of its latest claims of discriminatory state tax rates at the U.S. Supreme Court—this time with a case from Florida
  • Equifax Hack: Will Unclaimed Property Auditors be Next?
    Unclaimed property audits may be emerging as a new cybersecurity risk as audit firms seek new ways to help states recover abandoned property, attorneys say.
  • State Tax Group Mulls Amazon-Type Marketplace Provision
    A Multistate Tax Commission work group took up a proposal that would add greater detail to the definition of “marketplace facilitator” in the MTC's draft model for state sales and use tax reporting and notice statutes.

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

  • California Legislature Amends Multiple Tax Laws to Implement 2017 Budget
  • Hawaii Announces 2017 Special Legislative Session Tax Law Changes
  • Montana Releases Proposed Employer Apprenticeship Tax Credit Rule
  • Texas Finds Brazos Electric Not Entitled to Exemption for Heat Steam Recovery Generators

Get a free trial to Bloomberg BNA Tax & Accounting's State Tax solution , a comprehensive research service that provides deep analysis and time-saving practice tools to help practitioners make well-informed decisions.

In other developments …  

Is the State and Local Tax Deduction in Place to Protect Against Double Taxation? by the Tax Foundation

Legal Alert: New California Tax Agencies’ Roles Clarified by Eversheds Sutherland