KPMG reports: Connecticut, Indiana, New York, South Carolina, Washington

Connecticut, Indiana, New York, South Carolina

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).

  • Connecticut -  The Department of Revenue Services determined that a corporation deriving all of its gross income from certain partnerships was a financial services company.
  • Indiana - The budget bill includes a tax amnesty program for an eight-week period ending before January 1, 2017.
  • New York - The New York Department of Taxation and Finance determined that a taxpayer’s cloud computing infrastructure product that included the transfer of the right to use certain software, was not subject to New York sales tax.
  • South Carolina - A South Carolina administrative law court determined that a satellite television service provider’s receipts from providing television programming to South Carolina subscribers were sourced to South Carolina and thus were to be included in the South Carolina sales factor numerator.
  • Washington - The Washington State Department of Revenue issued guidance on the tax treatment of the sale of a domain name by a domain name registrar.

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