KPMG reports: Colorado, Delaware, New York, Puerto Rico

Colorado, Delaware, New York, Puerto Rico

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).


Colorado - The Colorado Department of Revenue changed its policy as to the circumstances under which lessors of tangible personal property must collect and remit local sales taxes.

Delaware - Newly enacted law makes changes to the administration of Delaware’s unclaimed property laws. The changes, at least in part, implement certain recommendations made by the Unclaimed Property Task Force.

New York - An Administrative Law Judge concluded that a taxpayer’s travel-related on-line reservation facilitation and advertising receipts were properly classified as receipts from sales of services, and were sourced outside of New York.

Puerto Rico - The governor announced a plan for comprehensive reform of the tax system.

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