KPMG reports: Georgia, Indiana, Massachusetts

KPMG reports: Georgia, Indiana, Massachusetts

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).

  • Georgia - The Georgia Tax Tribunal denied a taxpayer’s request for a refund of sales and use taxes paid on property purchased for use with respect to a construction contract overseen for the federal government.
  • Indiana - The Indiana Tax Court held that a taxpayer’s purchase of electricity and natural gas used in rehabilitating cryogenic tanker trailers was not exempt from sales and use tax because the work was not “transformative,” but rather was ordinary repairs that “merely perpetuates existing products.”
  • Massachusetts - The newly-elected governor recently signed legislation (H.B. 52) that establishes a tax amnesty program to be held for a 60-day period in Fiscal Year 2015—i.e., before the end of June 2015.

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