KPMG reports: Delaware, Illinois, Indiana

KPMG reports: Delaware, Illinois, Indiana

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).

  • Delaware - The legislature is considering a bill that would reform Delaware’s unclaimed property laws. The Senate unanimously passed Senate Bill 141. The bill now heads to the House.
  • Illinois - Chicago’s Department of Finance recently adopted rulings clarifying the taxation of various electronic services.
  • Indiana - The Indiana Tax Court found that electricity used to power certain types of restaurant equipment was exempt from the sales and use tax.

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