KPMG reports: Alabama, Louisiana, South Carolina | KPMG | US

KPMG reports: Alabama, Louisiana, South Carolina

KPMG reports: Alabama, Louisiana, South Carolina

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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  • Alabama: The Alabama Court of Civil Appeals determined that a photography business’s transfer of photographs as part of providing commercial photography production services to business entities, such as advertising agencies and magazine publishers, was incidental to the provision of a nontaxable service and was not subject to sales and use tax.
  • Louisiana: The state’s high court, reversing a lower court decision, held that limestone purchased and used for the dual purpose of inhibiting sulfur in the production of electricity and producing ash for sale qualified for the “further processing exclusion” from sales and use tax.
  • South Carolina: The Department of Revenue issued a draft revenue ruling addressing what types of activities, at least in its view, create income tax nexus.


Read more at KPMG’s This Week in State Tax

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