State responses to requests for one-month late filing penalty relief
Council on State Taxation (COST) has compiled a state-by-state chart to track responses to requests for one-month late filing penalty relief for extended corporate returns. Such relief would allow corporations a reasonable time to accurately file their state corporate income tax returns and avoid penalties due to complications that arise with simultaneous state and federal return deadlines.

View AICPA state tax advocacy resources on one additional month state filing after federal relief

State and local disaster relief guidance

Council on State Taxation (COST) has compiled a state-by-state chart of guidance to help members keep track of state and local government filing relief due to natural disasters.

View more disaster tax relief guidance.

State guidance on taxation and reporting of digital assets — State guidance on digital assets following the Federal guidance in Rev. Rul. 2019-24 and FAQs which supplanted Notice 2014-21.

• Pass-through Entity (PTE) Taxes States’ Legislation and Tax Authorities’ Information and Guidance

• States with adopted or proposed pass-through entity level tax

• State implications with the PTE tax | Tax Section Odyssey

• AICPA list of taxpayer and practitioner considerations for whether to elect into a state pass-through entity (PTE) tax

View all PTE tax news

• The Best and Worst of State Sales Tax Systems — Council on State Taxation (COST) scorecard that objectively evaluates state statutes and rules that govern state and local tax departments’ administration of their sales taxes.

• Sales tax rates
  The Sales Tax Institute consolidated a chart of the standard state level sales and use tax rates.

• Remote Seller Nexus Chart
  The Sales Tax Institute created a chart indicating which states have passed legislation related to click-through nexus, affiliated nexus and/or economic nexus.

• Sales tax amnesty
  The Sales Tax Institute designed a state-by-state guide related to amnesty programs.

• Sales tax holidays
  The Sales Tax Institute created a chart to keep practitioners updated on what sales tax holidays are going on in states.

• Sales Tax Rates and Rules Report
  Vertex published a mid-year report on the total number of sales tax changes by jurisdiction type across the entire U.S.

• State tax nexus and the South Dakota v. Wayfair, Inc. case

• Wayfair Client Notification Letter

• AICPA written statement on June 27, 2022 for the June 14, 2022, Senate Committee on Finance hearing on “Examining the Impact of South Dakota v. Wayfair on Small Businesses and Remote Sales”

• Remote sales tax: Federal legislation could resolve some uncertainties and improve overall system, Nov. 14, 2022 — U.S. Government Accountability Office (GAO) report to congressional requesters

• Remote sales tax: Initial observations on effects of states’ expanded authority, June 14, 2022 — U.S. Government Accountability Office (GAO) testimony before the U.S. Senate Committee on Finance

View Wayfair news