KPMG reports: District of Columbia, Michigan, Mississippi, New York, Wisconsin

DC, Michigan, Mississippi, New York, Wisconsin

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 discussions of the following topics (listen to the podcasts; to read text, click on the hyperlinks provided below).

  • District of Columbia - The permanent FY 2015 Budget Support Act of 2014, that includes a corporate franchise tax rate reduction, has become law following the expiration of a 30-day mandatory congressional review period.
  • Michigan - A state claims court decision holds that use tax is not owed on service transactions involving web-based, remote software.
  • Mississippi - A chancery court found that a state statute allowing an exclusion only for certain dividends (those from companies doing business and filing income tax returns in the state) is unconstitutional.
  • New York - A tax appellate tribunal held that a taxpayer’s provision of financial reporting information services to its customers was not exempt from sales tax as information that is “personal or individual in nature.”
  • Wisconsin - A Wisconsin circuit court upheld a determination that an upper-tier partnership that was in turn a partner in a partnership doing business in Wisconsin and receiving pass-through income was subject to the recycling surcharge.

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