KPMG reports: New York, South Dakota, Washington

KPMG reports: New York, South Dakota, Washington

KPMG’s This Week in State Tax—produced weekly by KPMG’s State and Local Tax practice—focuses on recent state and local tax developments.

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  • New York: A tax appeals tribunal held that a binding promise to repay erroneously collected sales tax to customers does not satisfy a statutory requirement that a taxpayer must “repay” its customers before receiving a sales tax refund from the state. 
  • South Dakota: The legislature passed a bill that provides for economic nexus for sales and use tax purposes. The measure is pending action by the governor.
  • Washington: A state administrative law judge concluded that an automated email and fax services is not data processing, and thus, the taxpayer’s email and fax services are subject to retail sales tax.

 

Read more at KPMG’s This Week in State Tax

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