KPMG reports: CT, IL, NYC, TN, and VA | KPMG | GLOBAL

KPMG reports: Connecticut, Illinois, New York City, Tennessee, Virginia

KPMG reports: CT, IL, NYC, TN, VA

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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  • Connecticut: The Department of Revenue ruled that services providing access to digital content—including the ability to stream digital content—are taxable computer and data processing services. As a result, a subscription fee to access streamed digital content is subject to Connecticut sales and use tax, at a rate of 1%, when sold to a customer located in Connecticut.
  • Illinois: An administrative law judge recommended that a taxpayer’s request for refund of use tax paid on machinery and equipment used to blend and process colored paint at the taxpayer’s retail stores be granted. Accordingly, paint-mixing equipment used at retail stores was found to qualify for the manufacturing exemption.
  • New York City: The appeals division of the New York City Tax Appeals Tribunal concluded that for purposes of the New York City general corporation tax, a credit rating agency must source its receipts using the “place-of-performance method.”
  • Tennessee: The Department of Revenue concluded that a record management service provider’s use of a software program, to connect incompatible record management systems, was not subject to tax as remote access software because the purchaser of the record management services did not use the program. 
  • Virginia: The Tax Commissioner determined that inventory stored in Virginia did not establish nexus for remote sellers because they did not have offices, employees, business locations, or warehouses in Virginia, and only maintained inventory at fulfillment warehouses operated by third parties. 


Read more at KPMG’s This Week in State Tax

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