KPMG reports: Colorado, New Jersey, Oregon, Tennessee | KPMG | US

KPMG reports: Colorado, New Jersey, Oregon, Tennessee

KPMG reports: Colorado, New Jersey, Oregon, Tennessee

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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  • Colorado: State officials have asked the U.S. Supreme Court, should it grant certiorari in the Direct Marketing Association case addressing the constitutionality of the state’s use tax reporting requirements, to reframe the question presented to address―and overturn―the Supreme Court’s holding in Quill
  • New Jersey: The state tax court issued a decision addressing how certain receipts received by a credit card bank from in-state cardholders are to be sourced under New Jersey’s apportionment provisions.
  • Oregon: The state tax court agreed with the tax authorities’ position, and held subscriber-based sourcing rules apply to certain non-broadcasting receipts of a cable television service provider.  
  • Tennessee: The Department of Revenue approved a new rule that adopts an economic nexus standard for sales and use tax purposes.

 

Read more at KPMG’s This Week in State Tax

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