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Episodes

New Jersey: Intangible Holding Company Not Immune From Filing Corporation Business Tax Return When Affiliate Adds Back Royalties

8/31/2015
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The New Jersey Tax Court recently addressed whether the adoption of New Jersey?s related party expense disallowance statute in 2002 exempted the recipient of royalty income from filing a Corporation Business Tax return.

Duration:00:04:10

Washington: No Waiver of Penalty for Improper Use of Reseller Permit

8/24/2015
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The Washington State Department of Revenue, Tax Appeals Division, recently addressed whether it could waive penalties for improper use of a resale permit because a taxpayer acted in good faith.

Duration:00:02:24

Vermont: Department Clarifies Effective Date for Click-Through Nexus Law

8/17/2015
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On August 10, 2015, the Vermont Department of Taxes released a statement clarifying the timeline under which it will implement the state?s click-through nexus law if it is determined to become effective.

Duration:00:01:32

Colorado: Purchaser of Charged-Off Accounts Receivables Must Use Rules for

8/17/2015
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The Colorado Department of Revenue recently ruled that a purchaser of defaulted accounts receivables must apportion its income under the rules for sourcing service income.

Duration:00:03:24

South Dakota: Supreme Court Rules No Exceptions to Three Year Statute of Li

8/10/2015
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The Supreme Court of South Dakota recently upheld the denial of a taxpayer?s bank franchise tax refund claim because the claim was time-barred by the statute of limitations.

Duration:00:04:20

Alabama: Proposed Rule Addresses When Out-of-State Sellers are Required to

8/10/2015
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A recently proposed rule in Alabama addresses the sales and use tax collection requirements for out-of-state sellers making significant sales into Alabama.

Duration:00:01:55

Texas: Franchise Tax Is Not an Income Tax; Compact Election Not Allowed

8/3/2015
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In the latest decision addressing the availability of the Multistate Tax Compact?s three-factor apportionment election, a Texas appeals court ruled that the election was not allowed in computing Texas franchise tax liability.

Duration:00:05:17

Nebraska: Department Issues Proposed Market-Based Sourcing Rules

8/3/2015
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Under the revised law, receipts from sales of services are generally sourced to Nebraska if the sales are derived from a buyer within the state.

Duration:00:01:42

Delaware: Unclaimed Property Reform Signed Into Law

8/3/2015
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On July 22, 2015, Senate Bill 141, which adopts certain reforms to Delaware?s unclaimed property law, was signed into law.

Duration:00:03:00

Illinois: Dispute Over 80/20 Company Requires Fact-Finding; Cannot be Deter

7/27/2015
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The Illinois Tax Tribunal recently denied a taxpayer?s motion for summary judgment in a dispute over whether a certain subsidiary was properly excluded from the Illinois unitary combined group.

Duration:00:03:00

Massachusetts: Budget Agreement Includes Tax Amnesty; Changes to FAS 109 De

7/27/2015
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The recently-adopted Massachusetts budget agreement includes provisions establishing another tax amnesty program and changes to the FAS 109 deduction.

Duration:00:02:48

Ohio: Gift-Basket Company Qualified For Assembling Sales and Use Tax Exempt

7/27/2015
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The Ohio Board of Tax Appeals recently addressed whether materials used in developing gift baskets were exempt from sales and use tax.

Duration:00:03:18

Arizona: Billboard Advertising Not Subject to Transaction Privilege Tax

7/27/2015
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Recently, the Arizona Court of Appeals held that the state?s transaction privilege tax did not apply to a taxpayer?s receipts from the sale of billboard advertising.

Duration:00:02:35

Wisconsin: Tax Appeals Commission Applies True Object Test; Photocopied Med

7/20/2015
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The Wisconsin Tax Appeals Commission recently determined that the provision of photocopied medical records was not a transaction subject to the state?s sales or use tax.

Duration:00:02:18

Virginia: Tax Commissioner Rules that Taxpayer Failed to Demonstrate Electr

7/20/2015
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In a recent ruling, the Virginia Tax Commissioner addressed whether a taxpayer?s purchases of prewritten computer software and related services were subject to sales and use tax.

Duration:00:02:12

Illinois: Membership Fee Paid to Online Retailer Not Subject to Illinois Sa

7/20/2015
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In a recent General Information Letter, the Illinois Department of Revenue addressed whether an annual membership fee paid by certain of an online retailer?s customers was subject to Illinois Retailer?s Occupation Tax and Use Tax or Service Occupation Tax and Service Use Tax.

Duration:00:02:03

Alabama: Commissioner Withdraws Proposed Amendment to Tax Digital Transmiss

7/20/2015
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Recently, the Alabama Commissioner of Revenue withdrew a proposed amendment to Alabama Rule 801-6-5-.09, which would have subjected ?digital transmissions? to the state?s rental tax beginning in October.

Duration:00:01:38

Indiana: Tax Court Holds Use Tax owed on Vehicles that Never Entered the St

7/13/2015
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Recently, the Indiana Tax Court granted partial summary judgment in favor of the Indiana Department of State Revenue in a case involving two denied use tax refund claims.

Duration:00:02:34

Oregon: Pending Legislation Would Revise Oregon?s Tax Haven Provisions

7/13/2015
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Legislation enacted in Oregon in 2013 requires the income of certain entities organized in countries considered to be ?tax havens? to be included in the Oregon consolidated return.

Duration:00:02:04

New Jersey: Tax Court Upholds Denial of Hospital?s Property Tax Exemption

7/13/2015
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In a recent, rather-lengthy opinion, the New Jersey Tax Court upheld Morristown, New Jersey?s denial of a nonprofit hospital?s property tax exemption.

Duration:00:03:11