KPMG reports: Alabama, Illinois, Virginia, Wisconsin

KPMG reports: Alabama, Illinois, Virginia, 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.


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  • Alabama - The Commissioner of Revenue withdrew a proposed amendment that would have subjected “digital transmissions” to the state’s rental tax beginning in October. As proposed, the rule would have treated digital transmissions—e.g., on-demand movies and television programs, streaming video, streaming audio, and similar programs, whether provided by subscription or on-demand—as tangible personal property subject to the rental tax.
  • Illinois - The Department of Revenue issued a determination letter concluding that an annual membership fee paid by an online retailer’s customers was not subject to Illinois sales and use tax.
  • Virginia - The Tax Commissioner found a taxpayer’s purchases of prewritten computer software and related services were subject to sales and use tax, and not exempt as electronically delivered software.
  • Wisconsin - The Tax Appeals Commission determined that the service of photocopying medical records was not a transaction subject to the state’s sales or use tax.


Read more at KPMG’s This Week in State Tax

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