KPMG reports: Louisiana, Michigan, Missouri

KPMG reports: Louisiana, Michigan, Missouri

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 and features a series of short podcasts presented by KPMG tax professionals. Text of the podcasts is also available.

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This week’s edition includes the following topics (listen to the podcasts; to read text, click on the links below).

  • LouisianaThe Louisiana Supreme Court, reversing an appeals court decision, held that a taxpayer’s cleaning and waste removal services were not taxable when provided in conjunction with the rental of tangible personal property (portable toilets and tanks).
  • Michigan: The Michigan Court of Claims issued two decisions addressing the validity of the Multistate Tax Compact (Compact) repeal legislation enacted last year. In both cases, the issue was whether the Compact repeal legislation rendered the taxpayers’ claims moot. The court held that there were no procedural infirmities associated with the enactment of the Compact repeal legislation that rendered it invalid.
  • Missouri: The Missouri Supreme Court, reversing the Administrative Hearing Commission, held that sales of rock aggregate and hot mix asphalt, made to paving contractors, were not exempt from sales taxes because the paving contractors were not engaged in “qualifying activities”—manufacturing, processing, compounding, and producing—in producing roads and parking lots, observing that the paving contractors’ activities were construction rather than industrial.
  • Missouri: The Missouri Supreme Court, reversing the Administrative Hearing Commission, held that the out-of-state corporate owner of a limited partnership doing business in Missouri was subject to Missouri franchise tax.

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