KPMG reports: Arizona, California, Illinois

KPMG reports: Arizona, California, California, Illinois

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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  • Arizona: The Department of Revenue ruled that a 501(c)(3) entity that had entered into a cooperative agreement with a federal agency, was not exempt from paying use tax on purchases of goods used in Arizona in conjunction with its obligations under its agreement with the federal government. 
  • California: A bill (AB 18) has been introduced that, if enacted, would impose a five cent ($0.05) “surtax” on the purchase of a cocktail in the state of California.
  • California: The Board of Equalization in determining whether income derived after a taxpayer sold various business segments constituted apportionable business income or allocable nonbusiness income, ruled that under the functional test for business income, the relevant inquiry was whether the stock and debt received by the taxpayer was income-producing property that was an integral part of its regular trade or business.
  • Illinois: The Department of Revenue issued proposed changes to a regulation addressing the taxability of transportation and delivery charges.

Read more at KPMG’s This Week in State Tax

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