KPMG reports: Alabama, California, Kentucky, Wyoming | KPMG | GLOBAL

KPMG reports: Alabama, California, Kentucky, Wyoming

KPMG reports: Alabama, California, Kentucky, Wyoming

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

  • Alabama: A state tax tribunal concluded that services provided in connection with scaffolding rentals were not subject to Alabama’s rental tax.
  • California: A state district court of appeals held that software licenses transferred with telecommunications switching equipment were exempt from sales and use tax.
  • Kentucky: A state circuit court found in favor of the taxpayer, concluding that there is a separate definition of “includible corporation” for purposes of determining whether a “common parent corporation” can be included in a consolidated return.
  • Wyoming: The State Board of Equalization ruled that a taxpayer was entitled to a refund of overpaid sales and use tax, and was not required first to identify customers who overpaid taxes or to refund the overpaid taxes to those customers.


Read more at KPMG’s This Week in State Tax

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