KPMG reports: D.C., Michigan, Missouri, Washington | KPMG | GLOBAL

KPMG reports: D.C., Michigan, Missouri, Washington

KPMG reports: D.C., Michigan, Missouri, 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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  • District of Columbia: Changes to the D.C. law include amendments to the tax structure, such as rate reductions for businesses and individuals in 2016 and 2017—e.g., the corporate franchise and unincorporated business tax rate was reduced to 9.4% from 9.975%.
  • Michigan: A state appeals court invalidated departmental guidance on the unitary group composition regime—specifically holding in the context of the unitary group regime, “indirect ownership” (an undefined term for state law purposes) was not the same as “constructive ownership” under federal law. 
  • Missouri: The state high court held that certain equipment (computer hardware and software) purchased by a credit card company did not qualify for the “manufacturing exemption” under Missouri’s sales and use tax regime.
  • Washington: New law provides an exception to what constitutes physical presence to purposes of determining nexus when a taxpayer is in Washington State to attend a trade show or convention.


Read more at KPMG’s This Week in State Tax

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