AMNESTY, THROWBACK RULE REPEAL, MTC TRANSFER PRICING PROGRAM, COMBINED REPORTING, CLICK-THROUGH NEXUS, DIGITAL GOODS ACT AND STATE-OF-THE-STATE ADDRESSES

I apologize for not posting in a couple of weeks - I have been extremely busy with work and spring break dragged me away a little. In any case, I have put together a list of 7 state tax developments that occurred over the past two weeks that I think you should be aware of.

Notably, the Multistate Tax Commission's new transfer pricing audit program is moving forward nicely and a design draft is scheduled to be reviewed on May 7, 2015.

Two states, Alabama and Louisiana are proposing combined reporting. While Washington and Nevada are proposing to expand the definition of nexus to include click-through nexus (or 'Amazon' nexus).

On the bright side, Indiana proposed a bill to repeal its throwback rule (which COST supports) and Maryland is close to passing tax amnesty.

I have also included a link to the National Governor's Association summary of the 2015 State-of-the-State addresses, and the Tax Foundation's State and Local Sales Tax Rates in 2015 study.

1. COST supports repeal of throwback rule in Indiana (HB 1349)
2. Maryland sends Amnesty bills to Governor (SB 763) and (HB 1233)
3. COST asks Alabama to reject Mandatory Unitary Combined Reporting bill (HB 142)
4. MTC Transfer Pricing Training Underway / Design Draft to be reviewed on May 7, 2015
5. Louisiana bill would require combined reporting for some (SB 269)
6. Washington (HB 2224) and Nevada (SB 382) considering click-through nexus legislation 
7. MTC Sends Letter on Digital Goods Act