KPMG reports: California, Massachusetts, Oregon, Washington

California, Massachusetts, Oregon, 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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  • California: The California Franchise Tax Board issued Notice 2017-02, which addresses the steps for requesting penalty relief due to compliance with the recently amended regulation for sourcing sales of other than tangible personal property. 
  • Massachusetts: The Massachusetts Department of Revenue issued Directive 17-1 outlining when out-of-state internet vendors are required to collect and remit Massachusetts sales or use tax. In the Directive, the Department adopts a bright-line rule based on the dollar amount of Massachusetts sales or number of Massachusetts transactions.
  • Oregon: The Oregon Tax Court, Magistrate Division, held that the warranty work performed by a third-party corporation, acting on behalf of the taxpayer, a Georgia-based wholesale tire distributor, resulted in the loss of P.L. 86-272 protection.
  • Washington:  The Appeals Division of the Washington State Department of Revenue concluded that the service income of an out-of-state mutual fund investment manager was subject to B&O tax based on the locations of the individual investors in the mutual funds managed by the taxpayer. 
  • Washington: The Appeals Division of the Washington State Department of Revenue addressed whether an exempt "bakery item" included a pie or roll with a savory, rather than sweet, filling. The Division concluded that the term "bakery items" must be construed to mean items prepared and sold by a typical bakery and that savory baked goods that could serve as meals were not bakery items.

 

Read more at KPMG's This Week in State Tax

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