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.

Related content

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.

© 2016 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



KPMG's new digital platform

KPMG International has created a state of the art digital platform that enhances your experience, optimized to discover new and related content.