Indiana, Oklahoma, South Carolina, Washington | KPMG | GLOBAL

KPMG reports: Indiana, Oklahoma, South Carolina, Washington

Indiana, Oklahoma, South Carolina, 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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  • Indiana: The Department of Revenue determined that a taxpayer was not entitled to a manufacturing exemption for certain equipment (including forklifts and related diesel fuel, a back-up generator installed in a cooling tower, and repair parts and supplies) purchased for use in producing glass containers.
  • Oklahoma: The Tax Commission determined that the reusable bag credit is not to be included in gross receipts for purposes of calculating sales tax, whether the credit amount is applied to a customer’s grocery bill or given as a donation to a food bank.
  • South Carolina: A state appeals court affirmed a lower court’s decision that gross proceeds from a portable toilet business were subject to sales and use tax.
  • Washington: The Department of Revenue determined that cross-training membership fees were subject to the retail sales tax and to the retailing B&O tax classification because the primary purpose of the cross-training program was exercise.

Read more at KPMG’s This Week in State Tax

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