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TWIST - December 4, 2017

This podcast for the week of December 4, 2017 covers state and local tax developments in New York, Pennsylvania, Tennessee, and Utah.
KPMG TaxWatch Mon, 04 Dec 2017 00:00:00 GMT

New York: Competitive Pricing Reports Not Considered Taxable Information Services

The New York Supreme Court, Appellate Division recently held that a taxpayer’s purchase of competitive pricing reports was not a taxable information service.
KPMG TaxWatch Mon, 04 Dec 2017 00:00:00 GMT

Tennessee: Department Issues Summaries of Informal Conference Decisions

Recently, the Tennessee Department of Revenue issued its annual report summarizing several tax topics addressed during informal conferences held in fiscal year 2017.
KPMG TaxWatch Mon, 04 Dec 2017 00:00:00 GMT

Pennsylvania: The Statute Of Limitations for a Refund Claim begins on the Return Due Date

Recently, the Pennsylvania Supreme Court overturned a Commonwealth Court decision addressing when the three-year statute of limitations commences for filing an income tax refund claim.
KPMG TaxWatch Mon, 04 Dec 2017 00:00:00 GMT

Utah: Company with no Property or Payroll was not a Foreign Operating Corporation; Receipts from Sell Side of Buy/Sell Agreements Included in the Sales Factor

Recently, a Utah Administrative Law Judge addressed two issues arising from an audit of a corporate taxpayer.
KPMG TaxWatch Mon, 04 Dec 2017 00:00:00 GMT

TWIST - December 11, 2017

This podcast for the week of December 11, 2017 covers state and local tax developments in Colorado, Indiana, and New Jersey.
KPMG TaxWatch Mon, 11 Dec 2017 00:00:00 GMT

Colorado: Domestic Holding Company Could not be Forcibly Combined with Affiliates

Colorado appeals court held that a domestic holding company with no property and payroll could not be included in a Colorado combined report with its affiliates.
KPMG TaxWatch Mon, 11 Dec 2017 00:00:00 GMT

Colorado: Employee Conducting Non-Sales Related Activities Created Nexus

Colorado Department of Revenue issued private letter ruling addressing whether an employee’s presence in the state created nexus for an online retailer.
KPMG TaxWatch Mon, 11 Dec 2017 00:00:00 GMT

Indiana: Online University’s Revenue from In-state Students Not Attributed to Indiana

Indiana tax court rejected the Department of Revenue’s position that an out-of-state service provider’s receipts from Indiana customers should be sourced to the state.
KPMG TaxWatch Mon, 11 Dec 2017 00:00:00 GMT

TWIST - December 18, 2017

This podcast for the week of December 18, 2017 covers state and local tax developments in Arkansas, Indiana, and Ohio.
KPMG TaxWatch Mon, 18 Dec 2017 00:00:00 GMT

New Jersey: Foreign Taxpayer not required to Pay New Jersey Corporation Business Tax on Worldwide Income

New Jersey Tax Court addressed whether a company headquartered and incorporated in India, with a branch location in the U.S., was required to add back worldwide income in computing its NJ Corporation Business Tax (CBT) liability.
KPMG TaxWatch Mon, 11 Dec 2017 00:00:00 GMT

Arkansas: Legal Ruling Addresses Treatment of Excess Inclusion Income

The Arkansas Office of Revenue Legal Counsel recently ruled whether Arkansas adopts the federal excess inclusion income rules that apply to holders of REMICs.
KPMG TaxWatch Mon, 18 Dec 2017 00:00:00 GMT

Indiana: Real Property Listings Database Not Subject to Tax

In a recent Letter of Findings, the Indiana Department of State Revenue addressed whether a taxpayer was entitled to a refund of sales taxes paid on access to data.
KPMG TaxWatch Mon, 18 Dec 2017 00:00:00 GMT

Ohio: Gift-Basket Company Qualified For Assembling Sales and Use Tax Exemption; Labor Charges Were Non-Taxable

The Ohio Supreme Court recently addressed whether materials used in developing gift baskets were exempt from sales and use tax and whether a taxpayer’s labor purchases were taxable.
KPMG TaxWatch Mon, 18 Dec 2017 00:00:00 GMT

TWIST – January 8, 2018

This podcast for the week of January 8, 2018 covers state and local tax developments in Indiana, Kansas, Pennsylvania, and a multistate update.
KPMG TaxWatch Mon, 08 Jan 2018 00:00:00 GMT
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