KPMG reports: Idaho; Texas; Virginia; Washington

KPMG reports: Idaho; Texas; Virginia; Washington

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).

  • Idaho - Under newly enacted law, online streaming services are no longer subject to sales and use tax.
  • Texas - A Texas appeals court, in a case concerning the computation of a taxpayer’s gross receipts for purposes of calculating its apportionment factor under the former franchise tax, applied the substance-over-form doctrine and found in the taxpayer’s favor.
  • Virginia - The Virginia Tax Commissioner concluded internet reactivation fees were subject to sales and use tax, and not prohibited under federal law.
  • Washington - Proposed legislation would adopt an economic nexus standard for purposes of sales and use tax liability.

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