KPMG reports: Alabama, Maryland, Pennsylvania

KPMG reports: Alabama, Maryland, Pennsylvania

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).

Alabama - The FY 2015-2016 budget includes proposals for an estimated $541 million in tax increases, the adoption of mandatory combined reporting, and an increase to the tax rate applicable to sales and rentals of automobiles, among other proposed measures.

Alabama - The Alabama Department of Revenue proposed to amend Rule 810-6-5-.09 (governing the lease and rental of tangible personal property) to provide that digital transmissions—including on-demand movies and television programs, streaming video, streaming audio, and similar programs—are considered tangible personal property subject to the rental tax.

Maryland - The Maryland Tax Court held that the income of a taxpayer formed to centralize the ownership of intellectual property related to a number of food brands was produced from the parent’s Maryland business activity, and therefore the taxpayer had Maryland nexus.

Pennsylvania - The FY 2015-2016 budget includes proposals for a reduction of the corporate income tax rate, changes to the sales and use tax, and adoption of a new natural gas severance tax, among other proposed measures.

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