KPMG reports: Michigan, Texas, Washington

KPMG reports: Michigan, Texas, Washington

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.

Related content

  • Michigan: A state appeals court held that an insurance company’s purchases of various “cloud-computing” services were purchases of services, and not purchases of prewritten software, and thus were not subject to Michigan use tax.
  • Michigan: A newsletter issued by the Department of Treasury describes an offer in compromise program, when virtual currency is subject to use tax, and when a remote seller has Michigan nexus.
  • Texas: The Comptroller addressed the sales tax treatment of architectural design plans as tangible personal property and the taxation of accompanying architectural services and computer-assisted drawing services purchased by the taxpayer.
  • Washington: An administrative law judge addressed when an out-of-state taxpayer’s receipts from sales of truck chassis were subject to wholesale B&O tax. 

 

Read more at KPMG’s This Week in State Tax

© 2016 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us

 

Request for proposal

 

Submit

KPMG's new digital platform

KPMG's new digital platform