Alabama, Maryland, Missouri, Puerto Rico, Texas | KPMG | GLOBAL

KPMG reports: Alabama, Maryland, Missouri, Puerto Rico, Texas

Alabama, Maryland, Missouri, Puerto Rico, Texas

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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  • Alabama: The Department of Revenue issued a “reminder” to out-of-state taxpayers, that they are required to collect sales and use tax (new rules provide that the Alabama tax applies to all transactions occurring on or after January 1, 2016).
  • Maryland: A state court affirmed a state tax court decision, that an out-of-state taxpayer had sufficient contacts with Maryland to require it to file returns and pay income taxes for the 1996 to 2003 tax years.
  • Missouri: An administrative hearing commission found that frozen meals sold to commercial airlines did not qualify for the reduced sales tax rate imposed on certain sales of food.
  • Puerto Rico: Guidance has been issued concerning the new monthly sales and use tax return (Form SC 2915 F).
  • Texas: The Comptroller, in a private letter ruling, found that compensation paid to employees assigned to international offices may be deducted (subtracted) for purposes of computing the taxable margin.

Read more at KPMG’s This Week in State Tax

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