KPMG reports: Arizona; North Carolina; South Carolina; West Virginia

KPMG reports for February 22, 2016

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

  • Arizona: The Department of Revenue recently affirmed the findings of an administrative law judge that charges for access to an online database were subject to the state’s rental transaction privilege tax.
  • North Carolina: Guidance issued by the Department of Revenue provides that effective March 1, 2016, certain repair, maintenance, and installation services are subject to North Carolina sales and use tax.
  • South Carolina: The state’s high court held that amounts of principal from short-term investments were not to be included in the taxpayer’s sales factor under the apportionment formula. 
  • West Virginia: An administrative law judge found that an out-of-state service provider had nexus in the state because of the presence of in-state independent contractors, and thus was required to collect and remit sales and service taxes.

 

Read more at KPMG’s This Week in State Tax

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