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California: Receipts from Occasional Sale Excluded From Sales Factor

Recently, the California Franchise Tax Board addressed whether certain receipts were excludable from the taxpayer’s sales factor.
KPMG TaxWatch Mon, 21 Sep 2015 00:00:00 GMT

TWIST - September 21, 2015

This podcast for the week of September 21, 2015 covers state and local tax developments in California, New Hampshire, New York, and Oregon.
KPMG TaxWatch Mon, 21 Sep 2015 00:00:00 GMT

New Hampshire: Budget Agreement Includes Business Tax Cuts

After three months of debate, New Hampshire lawmakers and Governor Hassan were able to reach agreement on a budget which includes certain business tax cuts.
KPMG TaxWatch Mon, 21 Sep 2015 00:00:00 GMT

New York: Reminder - Investment Capital Must be Identified Before October 1, 2015

In July 2015, the New York State Department of Taxation and Finance issued guidance outlining the identification requirements for Article 9-A taxpayers with investment capital.
KPMG TaxWatch Mon, 21 Sep 2015 00:00:00 GMT

Oregon: State Supreme Court Approves of Transactional Approach to the Income-Producing Activity Test

Recently, the Oregon Supreme Court affirmed a 2011 tax court decision addressing the application of the income-producing activity text used to source receipts from sales of other than tangible personal property.
KPMG TaxWatch Mon, 21 Sep 2015 00:00:00 GMT

TWIST - September 28, 2015

This podcast for the week of September 28, 2015 covers state and local tax developments in Alabama, Louisiana, New Hampshire, and Texas.
KPMG TaxWatch Mon, 28 Sep 2015 00:00:00 GMT

TWIST - October 5, 2015

This podcast for the week of October 5, 2015 covers state and local tax developments in California, Michigan, Ohio, and Wyoming.
KPMG TaxWatch Mon, 05 Oct 2015 00:00:00 GMT

TWIST - October 12, 2015

This podcast for the week of October 12, 2015 covers state and local tax developments in Indiana, Oklahoma, South Carolina, and Washington.
KPMG TaxWatch Mon, 12 Oct 2015 00:00:00 GMT

South Carolina: Appeals Court Applies True Object Test to Portable Toilet Business

Recently, the South Carolina Court of Appeals affirmed an Administrative Law Court ruling that gross proceeds from a portable toilet business were subject to sales and use tax.
KPMG TaxWatch Mon, 12 Oct 2015 00:00:00 GMT

Indiana: Equipment Used in Manufacturing Bottles Not Directly Used in Production

In a recent Letter of Findings, the Indiana Department of Revenue determined that a taxpayer was not entitled to a manufacturing exemption for certain items purchased for use in producing glass containers.
KPMG TaxWatch Mon, 12 Oct 2015 00:00:00 GMT

Oklahoma: Department Addresses Sales Tax Treatment of Reusable Bag Credit

Recently, the Oklahoma Tax Commission clarified the sales tax treatment of a reusable bag tax credit offered by a grocery store.
KPMG TaxWatch Mon, 12 Oct 2015 00:00:00 GMT

Washington: Cross-Training Classes Subject to Retail Sales Tax and Retailing B&O Tax

The Washington State Department of Revenue recently addressed whether cross-training classes were subject to retail sales tax and retailing B&O tax.
KPMG TaxWatch Mon, 12 Oct 2015 00:00:00 GMT

TWIST - October 19, 2015

This podcast for the week of October 19, 2015 covers state and local tax developments in Alabama, California, Kentucky, and Wyoming.
KPMG TaxWatch Mon, 19 Oct 2015 00:00:00 GMT

TWIST - October 26, 2015

This podcast for the week of October 26, 2015 covers state and local tax developments in Illinois, Michigan, Pennsylvania, and Tennessee.
KPMG TaxWatch Mon, 26 Oct 2015 00:00:00 GMT

Illinois: Department Addresses Illinois Treatment of Federal Tax Attribute Reductions

Recently, the Illinois Department of Revenue addressed the treatment of a taxpayer’s federal tax attribute reductions.
KPMG TaxWatch Mon, 26 Oct 2015 00:00:00 GMT
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