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2022 Tax Year-In-ReviewConsolidated Appropriations Act, 2023Inflation Reduction Act of 2022, Signed Aug. 16Inflation Reduction Act of 2022
IRS Issues Guidance on Form W-4 Substitute Submissions, Additional Guidance for Substitute Submissions of Form W-4
The IRS stated that, for 2022, general guidelines for electronic substitutes to paper Forms W-4 can be found in the 2022 Publication 15-A, Employer's Supplemental Tax Guide. Additional information con...
The IRS stated that, for 2022, general guidelines for electronic substitutes to paper Forms W-4 can be found in the 2022 Publication 15-A, Employer's Supplemental Tax Guide. Additional information con...
TIGTA Launches New Website
The Treasury Inspector General for Tax Administration (TIGTA), J. Russell George, announced a redesign of the agency’s website, to better serve the public.According to Inspector General George, "t...
The Treasury Inspector General for Tax Administration (TIGTA), J. Russell George, announced a redesign of the agency’s website, to better serve the public.According to Inspector General George, "t...
FBAR Filing Deadline Extended for Individuals with Signature Authority but No Financial Interest in Certain Accounts, FinCEN Notice 2022-1
The Financial Crimes Enforcement Network (FinCEN) announced a further extension of time for certain individuals to file a Report of Foreign Bank and Financial Accounts (FBAR) in light of ongoing quest...
The Financial Crimes Enforcement Network (FinCEN) announced a further extension of time for certain individuals to file a Report of Foreign Bank and Financial Accounts (FBAR) in light of ongoing quest...
Courtney Kay-Decker Appointed as New Deputy Chief Taxpayer Experience Officer, IR-2022-222
The IRS has appointed Courtney Kay-Decker as the new Deputy Chief Taxpayer Experience Officer today. Kay-Decker will lead IRS efforts to improve the taxpayer experience including driving the strategy ...
The IRS has appointed Courtney Kay-Decker as the new Deputy Chief Taxpayer Experience Officer today. Kay-Decker will lead IRS efforts to improve the taxpayer experience including driving the strategy ...
Elizabeth Askey Appointed As New Deputy Chief Of IRS Appeals, IR-2022-219
The IRS Independent Office of Appeals has announced the appointment of Ms. Elizabeth Askey, an alumnus of Harvard Law School, as its new deputy chief to provide leadership and steer nationwide program...
The IRS Independent Office of Appeals has announced the appointment of Ms. Elizabeth Askey, an alumnus of Harvard Law School, as its new deputy chief to provide leadership and steer nationwide program...
AL - Assessment voided because taxpayers were domiciled in another state
A married couple was not subject to Alabama personal income tax because they were living in Alabama solely due to the husband’s military assignment and they intended to return to Texas, their legal ...
A married couple was not subject to Alabama personal income tax because they were living in Alabama solely due to the husband’s military assignment and they intended to return to Texas, their legal ...
AK - Interest rates announced for Q1 of 2023
The Alaska interest rate for delinquent taxes and overpayment of taxes is set at 9.75%, compounded quarterly, for the period beginning January 1, 2023. The Department of Revenue posting can be viewed ...
The Alaska interest rate for delinquent taxes and overpayment of taxes is set at 9.75%, compounded quarterly, for the period beginning January 1, 2023. The Department of Revenue posting can be viewed ...
AZ - Governor calls for child tax credit and sales tax exemptions
The Arizona Department of Revenue has announced a local transaction privilege tax (TPT) rate change.PrescottEffective January 1, 2023, the TPT decreased to 2% (previously, 2.75%). TPT Newsletter, Depa...
The Arizona Department of Revenue has announced a local transaction privilege tax (TPT) rate change.PrescottEffective January 1, 2023, the TPT decreased to 2% (previously, 2.75%). TPT Newsletter, Depa...
AR - Purchase of decals did not qualify for sale-for-resale exemption
A commercial ice machine cleaner’s (taxpayer’s) purchase of decals from its vendor did not qualify for the sale-for-resale exemption from Arkansas sales and use tax, because the taxpayer was not r...
A commercial ice machine cleaner’s (taxpayer’s) purchase of decals from its vendor did not qualify for the sale-for-resale exemption from Arkansas sales and use tax, because the taxpayer was not r...
CA - Governor's proposed budget includes tax proposals
California Gov. Gavin Newsom's proposed budget for the 2023-24 fiscal year includes the following tax proposals:a California income tax exemption for student loan debt forgiven under the 2022 federal ...
California Gov. Gavin Newsom's proposed budget for the 2023-24 fiscal year includes the following tax proposals:a California income tax exemption for student loan debt forgiven under the 2022 federal ...
CO - Guidance on early childhood educator tax credit issued
Colorado has issued guidance regarding a personal income tax credit for early childhood educators whose federal adjusted gross income does not exceed certain limitations. For tax years 2022 through 20...
Colorado has issued guidance regarding a personal income tax credit for early childhood educators whose federal adjusted gross income does not exceed certain limitations. For tax years 2022 through 20...
CT - FAQs regarding cannabis tax provided
Connecticut provides answers to FAQs regarding the cannabis tax.Imposition of TaxThe cannabis tax is imposed on retail sales of cannabis plant materials, cannabis edible products, and cannabis (other ...
Connecticut provides answers to FAQs regarding the cannabis tax.Imposition of TaxThe cannabis tax is imposed on retail sales of cannabis plant materials, cannabis edible products, and cannabis (other ...
DE - Hazardous substances cleanup tax rate for 2023 announced
Delaware has announced that the hazardous substance cleanup tax rate for 2023 is 0.8389%. The new tax rate goes into effect on January 1, 2023, and applies to the taxable gross receipts from the sale ...
Delaware has announced that the hazardous substance cleanup tax rate for 2023 is 0.8389%. The new tax rate goes into effect on January 1, 2023, and applies to the taxable gross receipts from the sale ...
DC - Transfer of reversionary interests in improvements on land taxable
The District of Columbia Court of Appeals reversed the trial court’s order granting summary judgment because the taxpayers were required to pay transfer and recordation taxes on the full amount of t...
The District of Columbia Court of Appeals reversed the trial court’s order granting summary judgment because the taxpayers were required to pay transfer and recordation taxes on the full amount of t...
FL - Taxpayer properly applied cost-of-performance rule to its income producing activities
An out of state subsidiary (taxpayer) of a nationwide online and brick-and-mortar retailer (retailer) properly sourced its service revenue under the state's cost-of-performance (COP) rule, for Florida...
An out of state subsidiary (taxpayer) of a nationwide online and brick-and-mortar retailer (retailer) properly sourced its service revenue under the state's cost-of-performance (COP) rule, for Florida...
GA - Governor's budget proposal includes tax relief
Georgia Gov. Brian P. Kemp has proposed an AFY 2023 and FY2024 budget that would provide personal income and property tax relief. Specifically, it includes:a second state personal income tax refund, r...
Georgia Gov. Brian P. Kemp has proposed an AFY 2023 and FY2024 budget that would provide personal income and property tax relief. Specifically, it includes:a second state personal income tax refund, r...
HI - Renewable energy technologies credit for photovoltaic systems discussed
Hawaii has issued tax facts regarding the renewable energy technologies income tax credit (RETITC), specifically the credit for photovoltaic (PV) systems. The publication explains, among other topics,...
Hawaii has issued tax facts regarding the renewable energy technologies income tax credit (RETITC), specifically the credit for photovoltaic (PV) systems. The publication explains, among other topics,...
ID - Governor highlights Idaho first plan
Idaho Gov. Brad Little delivered his 2023 State of the State and Budget Address discussing "Idaho First" plan by highlighting:the budget of $120 million to defray local property taxesincome tax reduct...
Idaho Gov. Brad Little delivered his 2023 State of the State and Budget Address discussing "Idaho First" plan by highlighting:the budget of $120 million to defray local property taxesincome tax reduct...
IL - 2023 withholding income tax payment and return due dates announced
Illinois has announced the personal income withholding tax payment and return due dates for 2023. The publication discusses:monthly and semi-weekly payment due dates for all four quarters of 2023;IL-9...
Illinois has announced the personal income withholding tax payment and return due dates for 2023. The publication discusses:monthly and semi-weekly payment due dates for all four quarters of 2023;IL-9...
IN - January 2023 gasoline use tax rate announced
The Indiana gasoline use tax rate for the month of January 2023 is $0.199 per gallon. Departmental Notice #2, Indiana Department of Revenue, January 1, 2023...
The Indiana gasoline use tax rate for the month of January 2023 is $0.199 per gallon. Departmental Notice #2, Indiana Department of Revenue, January 1, 2023...
IA - Sales tax change for sellers of recreational activities guidance rescinded
The Iowa Department of Revenue has issued a statement rescinding the recent sales tax change for sellers of recreational activities. The sales tax change was previously reported. Due to recent public ...
The Iowa Department of Revenue has issued a statement rescinding the recent sales tax change for sellers of recreational activities. The sales tax change was previously reported. Due to recent public ...
KS - Guidance on SALT parity act issued
Kansas issued guidance on the state's SALT Parity Act ( the legislation is previously covered here, which provides certain pass-through entities (PTE) with the option of paying state income taxes at t...
Kansas issued guidance on the state's SALT Parity Act ( the legislation is previously covered here, which provides certain pass-through entities (PTE) with the option of paying state income taxes at t...
KY - Aluminum manufacturer’s purchases of TPP qualified as tax-exempt supplies, not taxable repair parts
An aluminum manufacturer (taxpayer) was entitled to refunds of Kentucky sales and use tax on purchases of certain tangible personal property (TPP) because the items qualified as tax-exempt supplies, a...
An aluminum manufacturer (taxpayer) was entitled to refunds of Kentucky sales and use tax on purchases of certain tangible personal property (TPP) because the items qualified as tax-exempt supplies, a...
LA - 1099-NEC filing requirement begins
The Louisiana Department of Revenue announced that beginning January 1, 2023, all businesses that are required to file Form 1099-NEC with the Internal Revenue Service must also file copies of those fo...
The Louisiana Department of Revenue announced that beginning January 1, 2023, all businesses that are required to file Form 1099-NEC with the Internal Revenue Service must also file copies of those fo...
ME - Employment tax increment financing rule amended
The Maine Department of Economic and Community Development has amended the rule regarding the Employment Tax Increment Financing incentive. This law reimburses employers who create qualified new jobs ...
The Maine Department of Economic and Community Development has amended the rule regarding the Employment Tax Increment Financing incentive. This law reimburses employers who create qualified new jobs ...
MD - 2023 local income tax rates released
Maryland issued 2023 local income tax rates.Generally, Maryland's 23 counties and Baltimore City levy a local income tax which the Comptroller of Maryland collect on the state income tax return as a c...
Maryland issued 2023 local income tax rates.Generally, Maryland's 23 counties and Baltimore City levy a local income tax which the Comptroller of Maryland collect on the state income tax return as a c...
MA - Guidance on relief from joint tax liability issued
Massachusetts issued guidance on innocent spouse or separation liability relief for married taxpayers who filed a joint personal income tax return. The guidance explains:the limitations period for sub...
Massachusetts issued guidance on innocent spouse or separation liability relief for married taxpayers who filed a joint personal income tax return. The guidance explains:the limitations period for sub...
MI - Guidance provided on 2023 eligible manufacturing personal property exemption claims
The Michigan Department of Treasury has provided guidance on eligible manufacturing personal property (EMPP) tax exemption claims in 2023 and 2024.Exemption Claims in 2023An eligible claimant in 2023 ...
The Michigan Department of Treasury has provided guidance on eligible manufacturing personal property (EMPP) tax exemption claims in 2023 and 2024.Exemption Claims in 2023An eligible claimant in 2023 ...
MN - Guidance on reciprocity updated
Minnesota has updated the guidance it provides addressing the state’s personal income tax reciprocity agreements with Michigan and North Dakota. Employees who are employed outside their state of res...
Minnesota has updated the guidance it provides addressing the state’s personal income tax reciprocity agreements with Michigan and North Dakota. Employees who are employed outside their state of res...
MS - Technical guidance provided for railroad credit
The Mississippi Department of Revenue issued a notice providing guidance regarding the credit effective January 1, 2022 for qualified railroad reconstruction, replacement, or new rail infrastructure e...
The Mississippi Department of Revenue issued a notice providing guidance regarding the credit effective January 1, 2022 for qualified railroad reconstruction, replacement, or new rail infrastructure e...
MO - Local tax rate changes announced
The following local Missouri sales and use tax rate changes take effect January 1, 2023. Also, new rates are listed for each county, city, and special district affected by the rate changes.County Chan...
The following local Missouri sales and use tax rate changes take effect January 1, 2023. Also, new rates are listed for each county, city, and special district affected by the rate changes.County Chan...
MT - Railroad apportionment rules amended
Montana has adopted changes to its corporate income tax rules concerning railroad apportionment factors. Under the amendments, the Department of Revenue will apply only the receipts factor, and the up...
Montana has adopted changes to its corporate income tax rules concerning railroad apportionment factors. Under the amendments, the Department of Revenue will apply only the receipts factor, and the up...
NE - Reminder issued on Gage County rate change
The Nebraska Department of Revenue has reminded taxpayers that the 0.5% Gage County local sales and use tax terminated on December 31, 2022. The notice can be viewed on the department's website. News ...
The Nebraska Department of Revenue has reminded taxpayers that the 0.5% Gage County local sales and use tax terminated on December 31, 2022. The notice can be viewed on the department's website. News ...
NV - Regulations related to tax treatment of repair work performed for state adopted
Nevada revised its regulations governing the imposition and collection of sales and use tax for repair work performed pursuant to a contract with the state or its political subdivision.The revised reg...
Nevada revised its regulations governing the imposition and collection of sales and use tax for repair work performed pursuant to a contract with the state or its political subdivision.The revised reg...
NH - 2023 business profits tax and business enterprise tax filing threshold adjustment issued
For corporate income tax purposes, New Hampshire issued a technical information release discussing statutorily required adjustment to the Business Profits Tax (BPT) and Business Enterprise Tax (BET) f...
For corporate income tax purposes, New Hampshire issued a technical information release discussing statutorily required adjustment to the Business Profits Tax (BPT) and Business Enterprise Tax (BET) f...
NJ - Deadline to apply for ANCHOR property tax relief program extended
New Jersey Governor Phil Murphy has announced that the state is extending the application deadline for the new ANCHOR (Affordable New Jersey Communities for Homeowners and Renters) Property Tax Relief...
New Jersey Governor Phil Murphy has announced that the state is extending the application deadline for the new ANCHOR (Affordable New Jersey Communities for Homeowners and Renters) Property Tax Relief...
NM - Receipts from services provided to Medicare beneficiaries did not qualify for deduction
For New Mexico sales and use tax purposes, a nursing services provider’s (taxpayer’s) receipts from services provided to Medicare beneficiaries were not deductible from gross receipts. Generally, ...
For New Mexico sales and use tax purposes, a nursing services provider’s (taxpayer’s) receipts from services provided to Medicare beneficiaries were not deductible from gross receipts. Generally, ...
NY - Provisions relating to taxation of property owned or leased by cooperative corporation amended
Recently enacted New York legislation amends the real property tax law, in relation to the taxation of property owned or leased by a cooperative corporation or on a condominium basis in the Town of Gr...
Recently enacted New York legislation amends the real property tax law, in relation to the taxation of property owned or leased by a cooperative corporation or on a condominium basis in the Town of Gr...
NC - Update on 2022 business income filing season issued
The North Carolina Department of Revenue has issued a bulletin informing corporate income and franchise, partnership, and estates and trusts filers that the department will not begin processing electr...
The North Carolina Department of Revenue has issued a bulletin informing corporate income and franchise, partnership, and estates and trusts filers that the department will not begin processing electr...
ND - Governor's budget proposal includes tax relief
North Dakota Gov. Doug Burgum has proposed a 2023-25 budget that would eliminate the state individual income tax for three out of five taxpayers. Under the proposal, those still paying the tax would h...
North Dakota Gov. Doug Burgum has proposed a 2023-25 budget that would eliminate the state individual income tax for three out of five taxpayers. Under the proposal, those still paying the tax would h...
OH - Commercial vehicle training credit enacted, other credit amended
Ohio has made income tax changes to:enact a new credit for commercial vehicle operator training expenses; andamend the credit for donations to scholarship organizations.What is the commercial vehicle ...
Ohio has made income tax changes to:enact a new credit for commercial vehicle operator training expenses; andamend the credit for donations to scholarship organizations.What is the commercial vehicle ...
OK - Governor discusses plans to reduce taxes
In his second inaugural address, Oklahoma Gov. Stitt highlights his plans for reducing taxes over the next four years. Among other topics, the address highlighted Gov. Stitt's plan to reduce spending ...
In his second inaugural address, Oklahoma Gov. Stitt highlights his plans for reducing taxes over the next four years. Among other topics, the address highlighted Gov. Stitt's plan to reduce spending ...
OR - Appeal dismissed for failure to establish payment of assessment would cause undue hardship
The Oregon Tax Court properly dismissed an appeal filed by personal income taxpayers because the taxpayers failed to pay the assessed tax or show that doing so would constitute an undue hardship. In t...
The Oregon Tax Court properly dismissed an appeal filed by personal income taxpayers because the taxpayers failed to pay the assessed tax or show that doing so would constitute an undue hardship. In t...
PA - Communications services provider entitled to refund
The Pennsylvania Commonwealth Court determined that a communications services provider (taxpayer) was entitled to a refund of corporate net income taxes paid for the 2014 tax year. In this matter, the...
The Pennsylvania Commonwealth Court determined that a communications services provider (taxpayer) was entitled to a refund of corporate net income taxes paid for the 2014 tax year. In this matter, the...
RI - Inflation-adjusted amounts set for tax year 2023
Rhode Island has released the personal income tax rate schedules, the tax rate schedules for trusts and estates, standard deduction amounts, and personal exemption amounts for the 2023 tax year. Addit...
Rhode Island has released the personal income tax rate schedules, the tax rate schedules for trusts and estates, standard deduction amounts, and personal exemption amounts for the 2023 tax year. Addit...
SC - Budget proposal includes credit for first responders
South Carolina Gov. Henry McMaster has announced a Fiscal Year 2023-24 Executive Budget that would provide a nonrefundable $2,000 income tax credit for every active-duty law enforcement officer, firef...
South Carolina Gov. Henry McMaster has announced a Fiscal Year 2023-24 Executive Budget that would provide a nonrefundable $2,000 income tax credit for every active-duty law enforcement officer, firef...
SD - State of the state address includes tax relief proposals
n her 2023 State of the State Address, South Dakota Gov. Kristi Noem called for tax relief including:the elimination of the sales tax on groceries; anda cut to the unemployment tax for businesses....
n her 2023 State of the State Address, South Dakota Gov. Kristi Noem called for tax relief including:the elimination of the sales tax on groceries; anda cut to the unemployment tax for businesses....
TN - Trial court’s dismissal of motion to redeem for lack of standing affirmed
For Tennessee property tax purposes, the trial court’s decision granting the tax sale purchaser’s motion to strike the attempt at redemption for lack of standing was affirmed because the managing ...
For Tennessee property tax purposes, the trial court’s decision granting the tax sale purchaser’s motion to strike the attempt at redemption for lack of standing was affirmed because the managing ...
TX - FAQs on remote sellers and marketplaces updated
For sales and use tax purposes, the Texas Comptroller of Public Accounts has updated its guidance in the form of frequently asked questions (FAQs) on the tax responsibility of remote sellers and marke...
For sales and use tax purposes, the Texas Comptroller of Public Accounts has updated its guidance in the form of frequently asked questions (FAQs) on the tax responsibility of remote sellers and marke...
UT - Taxpayers failed to identify basis to waive interest
The Utah State Tax Commission denied personal income taxpayers’ request for a waiver of a portion of interest arising from an amended notice of deficiency because the taxpayers did not identify any ...
The Utah State Tax Commission denied personal income taxpayers’ request for a waiver of a portion of interest arising from an amended notice of deficiency because the taxpayers did not identify any ...
VT - Specifications released for E-Filing 1099 information returns
Vermont issued the 2022 specifications for e-filing 1099 information returns. The publication notes that January 31, 2023, is the due date for filing 2022 Form WHT-434 and Forms W-2 and/or 1099. Publi...
Vermont issued the 2022 specifications for e-filing 1099 information returns. The publication notes that January 31, 2023, is the due date for filing 2022 Form WHT-434 and Forms W-2 and/or 1099. Publi...
VA - Chemical reagents used for diagnostic testing not exempt
A taxpayer’s purchase of chemical reagents used for diagnostic testing and analytical services was not exempt from Virginia sales and use tax because the taxpayer’s business operation was not simi...
A taxpayer’s purchase of chemical reagents used for diagnostic testing and analytical services was not exempt from Virginia sales and use tax because the taxpayer’s business operation was not simi...
WA - Rules on forest land values and timber excise tax updated
Washington’s rule on timber excise tax has been amended to update stumpage values for the first half of 2023. The rule on forest land values has also been updated to reflect the values used in 2023 ...
Washington’s rule on timber excise tax has been amended to update stumpage values for the first half of 2023. The rule on forest land values has also been updated to reflect the values used in 2023 ...
WV - Rate reduction bill introduced
A bill that implements West Virginia Gov. Jim Justice's call for a 50% cut in the state's personal income tax proposes to lower tax rates over a 3-year period beginning with the 2023 tax year. H. B. 2...
A bill that implements West Virginia Gov. Jim Justice's call for a 50% cut in the state's personal income tax proposes to lower tax rates over a 3-year period beginning with the 2023 tax year. H. B. 2...
WI - 2023 property assessment manual issued
The Wisconsin Department of Revenue (DOR) has issued a Property Assessment Manual for 2023 that serves as the guide for uniform property assessment throughout Wisconsin. The DOR has made updates to th...
The Wisconsin Department of Revenue (DOR) has issued a Property Assessment Manual for 2023 that serves as the guide for uniform property assessment throughout Wisconsin. The DOR has made updates to th...
WY - Assessment on purchase of fracking and water transportation services affirmed in part
The Wyoming State Board of Equalization (board) affirmed the Department of Revenue’s (department’s) assessment of sales tax on a taxpayer’s purchase of fracking services, but it reversed the ass...
The Wyoming State Board of Equalization (board) affirmed the Department of Revenue’s (department’s) assessment of sales tax on a taxpayer’s purchase of fracking services, but it reversed the ass...
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