KPMG reports: Michigan, Texas, Washington | KPMG | GLOBAL

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.


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  • 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

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