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.

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  • 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

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