Source: https://www.schgroup.com/resource/blog-post/state-minnesota-sales-use-tax-texas-franchise-tax/
Timestamp: 2019-04-24 16:46:45+00:00

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Alabama — Fuels And Minerals — Wholesale oil license fee return due October 14.
Indiana — Real Property — Charitable purposes exemption.
Kentucky — Corporate Income Tax — Kentucky consolidated return not allowed.
Kentucky — Real Property — Valuation of commercial buildings.
Massachusetts — General Administrative Provisions — Massachusetts overpayment/underpayment interest rates for fourth quarter 2014.
Maryland — Public Utilities — Public Service Company Franchise Tax.
The Department of Assessments and Taxation has adopted amendments to the Public Service Company Franchise Tax regulation Md. Regs. Code § 18.08.01.04 Administration, effective September 15, 2014. The amendments provide that if the annual return is not filed within 30 days of the mailing of a notice and demand for the return, the Department will estimate the company’s operating revenues and assess an additional penalty of up to 25% (currently 20%) of the estimated tax liability. The amendments also require certain documents to be included with the form, and give the Department the same authority over incomplete forms as it has over unfiled forms.
Minnesota — Business Tax Rates — Prepaid wireless telecommunications access Minnesota (TAM) fee.
Minnesota — Sales And Use Tax — Prepaid wireless E911 and TAM fees.
North Dakota — Sales And Use Tax — Radio and television stations.
New Jersey — Real Property — Ballet society did not qualify for exemption.
New York — Cigarette, Alcohol & Miscellaneous Taxes — Guidance offered on little cigars.
Ohio — Commercial Activity Tax — Petroleum activity tax—transfers in distribution system.
Oregon — Corporate Income Tax — Oregon discretionary penalty waivers for information returns.
The Oregon Department of Revenue has amended Or. Admin. R. 150-305.145(5), effective September 1, 2014, to provide for the waiver of W-2 or 1099 (information return) penalties in certain circumstances.
Oregon — Corporate Income Tax — Oregon clarifies rules for modifying federal consolidated taxable income.
The Oregon Department of Revenue has amended Or. Admin. R. 150-317.715(3)-(A), effective September 1, 2014, to provide that federal consolidated taxable income will be modified if the affiliated group of corporations consists of more than one unitary group. The separate taxable income determined under the provisions set forth in the treasury regulations under IRC § 1502 attributable to an affiliated corporation, which does not belong to the unitary group of which the corporation subject to tax is a member, will be subtracted from federal consolidated taxable income.
Oregon — Corporate Income Tax — Oregon clarifies intercompany eliminations of unitary group.
The Oregon Department of Revenue has amended Or. Admin. R. 150-317.715(3)-(B), effective September 1, 2014, to provide that intercompany eliminations addressed in the rule apply to unitary members incorporated in a listed foreign jurisdiction.
Oregon — Corporate Income Tax — Oregon clarifies apportionment formula.
The Oregon Department of Revenue has amended Or. Admin. R. 150-317.715(3)-(B), effective September 1, 2014, to provide that each member of an affiliated group of corporations must be treated as a separate corporation for purposes of determining whether it is subject to the tax jurisdiction of Oregon. A corporation is subject to the tax jurisdiction of Oregon if it is “doing business” in Oregon or has income from Oregon sources. In applying the apportionment provisions, each corporation subject to the tax jurisdiction of Oregon must be considered separately.
Oregon — Corporate Income Tax — Verification process of returns, statements, and documents filed.
The Oregon Department of Revenue has amended Or. Admin. R. 150-305.810, effective September 1, 2014, to clarify that a return, statement, other document or report is made under penalties for false swearing and is true, complete, and correct must be verified by the taxpayer, an authorized agent, or declarant, and in the case of a joint personal income tax return, by each taxpayer or authorized agent for such taxpayer. Returns, statements, other documents and reports are verified by: (1) hand signing the return, statement, other document or report; (2) an electronic signature associated with an electronically filed return, statement, other document or report, by the taxpayer, tax preparer, authorized representative of the taxpayer, or declarant; (3) any verification method allowed by the IRS when electronically filing the federal return with the Oregon return, such as a federal personal identification number; (4) a hand signed statement, such as Oregon Form EF, submitted to the Department if requested; (5) a hand signed and scanned Corporation E-file Signature Form included with the electronically filed corporate income and excise tax return for tax year 2011 and earlier, without the use of a federal signature method or when the Oregon filer is different than the federal filer; and (6) transmitting a payroll tax return using the state’s online payroll reporting method. The return is considered signed when the return is transmitted to the state by a person certified by the employer and the Oregon Employment Department as allowed to file the return using the state’s reporting system.
Oregon — Corporate Income Tax — Information returns.
The Oregon Department of Revenue has amended Or. Admin. R. 150-314.360, effective September 1, 2014, to clarify the penalty provisions in H2464, which added penalties for employers who fail to file a timely federal form W-2 (W-2) or file an incorrect or incomplete W-2 with the Department. In addition, enhanced penalties were added for knowingly failing to file a timely W-2 or knowingly filing a false, misleading or incomplete W-2.
Oregon — Corporate Income Tax — Electronic filing of returns clarified.
The Oregon Department of Revenue has amended Or. Admin. R. 150-305.100(D), effective September 1, 2014, to provide acceptable methods of filing returns statements, and other documents with the Department, including electronic filing.
South Carolina — Cigarette, Alcohol & Miscellaneous Taxes — Penalty guidelines for violations of bingo laws.
Tennessee — Sales And Use Tax — Sales tax allocation for economically distressed counties.
Effective July 22, 2014 and expiring January 18, 2015, the Tennessee Department of Finance and Administration has temporarily adopted Tenn. Comp. R. and Reg § 0620-03-07.01 and Tenn. Comp. R. and Reg § 0620-03-07.02 to implement a new law that provides for the allocation of sales tax revenues to assist economically distressed counties.
Texas — Credits and Incentives — Certified rehabilitation of certified historic structures credit.
The Texas Historical Commission has adopted new rules 13 Tex. Admin. Code § 13.1 through § 13.8, concerning the administration of the Texas franchise tax credit for certified rehabilitation of certified historic structures. The rules address qualification requirements for the credit, evaluation of a building’s significance as a certified historic structure, description of rehabilitation, request for certification of completed work, the application review process, inspection, and relationship with the federal Rehabilitation Tax Credit Program. The new chapter is effective September 11, 2014.
Texas — Fuels And Minerals — Crude oil and gas exemptions—July 2014.
The Texas Comptroller of Public Accounts has announced certification of the average taxable price of gas and oil for July 2014 in Texas Register, Vol. 39, No. 36, September 5, 2014. Since the comptroller has determined that the average taxable price of crude oil for reporting period July 2014 is $76.14 per barrel for the 3-month period beginning on April 1, 2014, and ending June 30, 2014, crude oil produced during the month of July 2014 from a qualified low-producing oil lease is not eligible for exemption from the crude oil production tax. Since the comptroller has determined that the average taxable price of gas for reporting period July 2014 is $3.57 per mcf for the 3-month period beginning on April 1, 2014, and ending June 30, 2014, gas produced during the month of July 2014 from a qualified low-producing well is not eligible for an exemption from the natural gas production tax.
Texas — Franchise Tax — Texas oil and gas exclusions—July 2014.
The Texas Comptroller of Public Accounts has announced certification of the average taxable price of gas and oil for July 2014 in Texas Register, Vol. 39, No. 36, September 5, 2014. Since the comptroller has determined that the average closing price of West Texas Intermediate crude oil for the month of July 2014 is $102.39 per barrel, a taxable entity cannot exclude total revenue received from oil produced during the month of July 2014 from a qualified low-producing oil well. Since the comptroller has determined that the average closing price of gas for the month of July 2014 is $4.02 per MMBtu, a taxable entity must exclude total revenue received from gas produced during the month of July 2014 from a qualified low-producing gas well.
Texas — Franchise Tax — Texas certified rehabilitation of certified historic structures credit.
Wisconsin — Sales And Use Tax — Sales to Native American tribal members.
West Virginia — Sales And Use Tax — Taxability Matrix revised.

References: § 18
 § 1502
 § 0620
 § 0620
 § 13
 § 13