Louisiana, Massachusetts, New York, Oklahoma, Oregon | KPMG | US

KPMG reports: Louisiana, Massachusetts, New York, Oklahoma, Oregon

Louisiana, Massachusetts, New York, Oklahoma, Oregon

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.


Related content

  • Louisiana: House Bill 1121, pending action by the governor, adopts use tax reporting requirements for non-collecting remote sellers that make sales to Louisiana purchasers.
  • Massachusetts: The state’s high court affirmed a lower court decision finding that certain deferred subscription arrangement transactions entered into between U.S. and U.K affiliates did not constitute bona fide debt for Massachusetts corporation excise tax purposes.
  • New York: The Department of Taxation and Finance in an advisory opinion concluded that sales of warm cookies were subject to sales tax, and in a separate advisory opinion, the concluded fees for fitness classes and weight loss challenges were not subject to NY State sales tax.
  • Oklahoma: House Bill 3205, signed into law on June 6, 2016, reduces the statute of limitations for filing sales and use tax refund claims from three years to two years.
  • Oregon: A petition for a gross receipts tax, to be included as part of the state’s corporate tax system, gathered enough signatures to be placed on the November ballot.


Read more at KPMG’s This Week in State Tax

© 2018 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Request for proposal