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This publication highlights significant US state tax developments published during April-June 2021.

Items include:

  • Federal COVID relief to states restricts use for ‘net tax’ reductions
  • Wisconsin appellate court rules Department cannot challenge DRD from noncorporate entities in prior years
  • SALT trends, opportunities for US inbound companies in 2021
  • More states considering pass-through entity taxes
  • Maryland enacts first-in-the-nation digital advertising tax 

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