KPMG reports: Illinois, Michigan, Pennsylvania, Tennessee

Illinois, Michigan, Pennsylvania, Tennessee

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

  • Illinois: The Department of Revenue addressed the state tax treatment of tax attributes reduced under federal tax law when a taxpayer emerges from bankruptcy.
  • Michigan: The Department of Treasury issued guideline concerning the state’s market-based sourcing rules and rules for apportionment when services are sourced to several states.
  • Pennsylvania: A commonwealth court held that services providing internet access were not subject to sales and use tax.
  • Tennessee: The Department of Revenue concluded that an Irish private limited company did not qualify as a “disregarded entity” for Tennessee franchise and excise tax purposes.

 

Read more at KPMG’s This Week in State Tax

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