KPMG reports: Arizona, Indiana, Nevada, Ohio

KPMG reports: Arizona, Indiana, Nevada, Ohio

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).

  • Arizona - The Arizona Court of Appeals upheld the use tax assessment on a taxpayer's purchases of helicopter parts and components and an assessment of transaction privilege tax on the taxpayer's leased helicopters because the taxpayer did not qualify for the exemption for holders of a supplemental air carrier certificate under Part 121 of the FAA regulations.
  • Indiana - The Indiana Department of Revenue issued a “letter of findings” concerning the statutory income-producing activity test for sourcing receipts from sales of other than tangible personal property, and concluded that the taxpayer's "income producing activity" associated with its online education services was performed entirely in Indiana because "the act or acts directly engaged in by the taxpayer for the ultimate purpose of obtaining gains or profit" (i.e., selling online educational services to Indiana customers) occurred in Indiana.
  • Nevada - Governor Brian Sandoval released his FY 2016-2017 budget that includes a proposal to overhaul the state’s business license fee. The proposal would change the flat business license fee of $200 to a fee based on total revenue that generally would include all business receipts.
  • Ohio - Governor John Kasich introduced his FY 2016-2017 budget, which contains some significant tax proposals.

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