KPMG reports: Alabama, Illinois, Oregon, South Dakota

KPMG reports: Alabama, Illinois, Oregon, South Dakota

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: A proposed rule would provide that effective for all transactions occurring after January 1, 2016, sellers that lack an Alabama physical presence but (1) make over $250,000 of retail sales into the state and (2) conduct certain other listed activities are deemed to have a substantial economic presence in Alabama and re required to register, collect, and remit Alabama sales taxes.
  • Illinois: New measures amend the retailer’s occupational tax law, and allows retailers to deduct certain bad debts for purposes of the retailer’s occupation tax. 
  • Oregon: Oregon House Bill 2171, enacted in July 2015, provides that for tax years beginning on or after January 1, 2015, and before January 1, 2021, Oregon’s minimum tax can no longer be reduced, satisfied, or paid by use of tax credits.
  • South Dakota: The state’s high court held there is no exception to the three-year statute of limitations, for taxpayers filing a claim for refund of the bank franchise tax.


Read more at KPMG’s This Week in State Tax

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