First quarter 2020 state and local tax developments

Start adding items to your reading lists:
Save this item to:
This item has been saved to your reading list.

March 2020


Starting with this edition, we will issue quarterly Insights several days before the end of the month to enable readers to evaluate state tax developments in time for their quarterly analyses. We will update this document with developments that occur following the publication date. Please continue to access this document at the link provided in order to obtain all updates through the end of the quarter.

In this edition

Highlighting significant state tax developments

This section presents a brief summary of the following significant SALT Insights we published this quarter:

  • State and local tax relief relating to COVID-19
  • Louisiana Supreme Court holds marketplace not liable to collect sales tax
  • Maryland court analyzes scope of P.L. 86-272 protection for certain activities
  • Business license taxes in Los Angeles County raise complex issues
  • Unclaimed Property Alert: Delaware VDA letters mailed
  • Work-related credits, other tax incentives extended.

All first quarter SALT Insights

Starting on page 8, we categorize all the state and local tax developments on which we issued Insights over the last three months. Each item is linked to a PwC Insight that provides analysis and observations regarding the development.

Contact us

Peter Michalowski

State and Local Tax Leader, PwC US

Follow us