KPMG's This Week in State Tax (TWIST): Recent Episodes
KPMG LLP (U.S.)
Introducing KPMG's TWIST This Week in State Tax, a new tool from KPMG's State and Local Tax practice to help keep you up to date on the latest in state and local tax. TWIST features a series of short podcasts hosted by our Washington National Tax professionals who will cover state and local tax developments dating from the previous week.
Summary of state tax developments in the District of Columbia, Ohio, Oregon, and Multistate responses to COVID-19 and other important state legislation.
Summary of state tax developments in Alabama, Arkansas, California, and Multistate responses to COVID-19 and legislative updates.
Summary of state tax developments in Maine, Michigan, Mississippi, South Carolina and a Multistate response to COVID-19.
Summary of state tax developments in Arkansas, Louisiana, Missouri, Tennessee, and a Multistate response to COVID-19.
Summary of state tax developments in Idaho, Michigan, Oregon, South Carolina, and a Multistate response to COVID-19.
Summary of state tax developments in California, Mississippi, and a Multistate response to COVID-19.
Summary of state tax developments in New York, Oregon, Texas, Virginia, and a Multistate response to COVID-19.
Summary of state tax developments in Illinois, New York, South Carolina, and a Multistate response to COVID-19.
Summary of state tax developments in Arkansas, South Carolina, Texas, Multistate responses to COVID-19, and a Multistate update on Public Law 86-272
Summary of state tax developments in Arkansas, Colorado, Virginia, and Multistate responses to COVID-19.
Summary of state tax developments in New York, Texas, Utah and Multistate responses to COVID-19.
Summary of state tax developments in New York, South Carolina, Tennessee, Washington, and Multistate responses to COVID-19.
Summary of state tax developments in Florida, Missouri, and including local and state legislature responses to COVID-19.
Summary of state tax developments in Georgia, Maryland, Michigan, and a Multistate response to COVID-19.
Summary of state tax developments in California, Indiana, North Carolina, Texas and Utah.
Summary of state tax developments in Florida, Louisiana, New Jersey, and Washington State.
Summary of state tax developments in Arizona, Colorado, Louisiana, Massachusetts, and a Multistate update on Wayfair.
Summary of state tax developments in Kansas, Utah, Washington State, and a Multistate update.
Summary of state tax developments in Arkansas, Massachusetts, New York, and a Multistate Wayfair update.
Summary of state tax developments in California, New Jersey, Virginia, Washington State, and a Multistate legislative update.
Summary of state tax developments in Colorado, Michigan, Missouri, and a Multistate update on Wayfair.
New Jersey requires combined reporting for privilege periods ending on and after July 31, 2019.
The California Office of Tax Appeals or OTA has concluded that shareholders in an S Corporation must apportion their pro-rata share of the gain on the S corporation's sale of a goodwill using the S corporation's factors.
The Michigan Department of Treasury recently issued a Notice and FAQs addressing the sales and use tax obligations of marketplace facilitators.
The Pennsylvania Department of Revenue addressed the vendor sales tax absorption statute and the use of direct payment permits.
The Nebraska Department of Revenue issued guidance addressing the state tax treatment of GILTI and FDII.
A Washington State appeals court addressed whether manufacturers owed sales tax on leases of wooden pallets.
A Texas appeals court addressed non-exemption on purchases of coin-operated gaming equipment .
For tax years beginning on or after 1/1/2019, IA conforms to the federal Internal Revenue Code in effect on 3/24/2018, adopting many of the TCJA changes.
Under recently issued Notice 2019-07, taxpayers will receive an extension to the 15th day of the 11th month following the close of the taxable year.
Under recently issued Notice 2019-07, taxpayers will receive an extension to the 15th day of the 11th month following the close of the taxable year.
WA Department of Revenue issued a special notice discussing the surcharge that applies to select businesses engaged in advanced computing activities.
The Illinois Independent Tax Tribunal has agreed to review two notices of deficiency issued to a global payment business as a result of the Department applying the throwout rule excluding certain of the taxpayer's receipts from the sales factor denominator.
A recent decision from the Ohio Board of Tax Appeals addressing whether an individual was a responsible party that could be held liable for unpaid sales tax liabilities illustrates that taxpayers need to take note of what they say during the course of an audit.
Life Sciences companies creating net new jobs in Massachusetts in 2020 may be eligible for tax incentive through the Massachusetts Life Science Center ("MLSC") Tax Incentive Program.
The California Office of Tax Appeals recently held that, for the tax year at issue, VAT imposed on the provision of services was included in the sales factor.
IN Department of Revenue partially denied a taxpayer's claim for refund of sales tax paid on various purchases of computer software maintained on servers outside the state.
CA Office of Tax Appeals (OTA) recently dismissed an assessment of tax on income earned by an individual that was a Texas resident.
AR Department of Revenue recently issued a legal opinion addressing the "transactions" threshold in the state's sales tax economic nexus law.
In a recent letter ruling, the TN Department of Revenue addressed the taxability of a motor vehicle subscription service.
The Indiana Department of Revenue recently addressed the taxability of various healthcare-related information management services.
Virginia conforms to the IRC section 163(j) limitations on the deductibility of business interest expense effective for tax years beginning January 1, 2018.
A New Mexico Hearing Officer concluded the special industry apportionment regulation for trucking companies did not fairly represent its business in the state.
The Wisconsin Tax Appeals Commission recently held that the sale of on-demand seminars for CLE credits was a nontaxable educational service.
The Florida Department of Revenue has issued a bulletin reminding taxpayers that effective January 1, 2020, the sales tax rate imposed on renting, leasing, letting, or granting a license to use real property is decreased from 5.7 percent to 5.5 percent.
The Massachusetts Appellate Tax Board recently addressed how receipts derived from federal patent infringement litigation should be sourced.
In a pair of letter rulings, the Illinois Department of Revenue recently addressed how receipts from advisory services performed for investment funds should be sourced.
The Wisconsin Court of Appeals recently affirmed a circuit court decision holding that, for the 2006-2009 tax years at issue, receipts from licensing the right to install and replicate proprietary software were not attributed to Wisconsin.
The Maryland Tax Court recently upheld the denial of a refund claim for county transfer taxes, state recordation taxes, and state transfer taxes paid by a SMLLC that purchased real estate in Maryland.