KPMG reports: Maryland, New Mexico, Virginia | KPMG | GLOBAL

KPMG reports: Maryland, New Mexico, Virginia

KPMG reports: Maryland, New Mexico, Virginia

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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  • Maryland: The Maryland Tax Court held that the amounts received for renting and maintaining portable toilets were subject to sales tax. The court explained when a company provides a service and related equipment, first determination is whether the overall function is characterized as a tangible property rental or a service, and second, whether that function is taxable. The court determined that the primary function of the taxpayer’s business was the provision of tangible personal property (portable toilets) to customers for use by others.
  • New Mexico: A hearing officer determined a nine-year delay in scheduling a hearing did not entitle the taxpayer to a reduction or abatement of interest on what was the ultimately determined amount of unpaid gross receipts tax (the law was amended in 2015 to require a hearing within 90 days of the taxpayer’s protest). 
  • Virginia: Updates to Virginia’s passthrough entity withholding guidelines, effective for years beginning on or after January 1, 2015, include provisions relating to exemptions from withholding and composite return requirements.

Read more at KPMG’s This Week in State Tax

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