KPMG reports: Georgia, New Jersey, Texas | KPMG | GLOBAL

KPMG reports: Georgia, New Jersey, Texas

KPMG reports: Georgia, New Jersey, 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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  • Georgia: The Department of Revenue concluded that an online marketplace for personal chefs and caterers must collect and remit sales tax because it qualified as a “dealer” in its making sales of tangible personal property (including food) at retail.
  • New Jersey: The New Jersey Tax Court upheld a decision of the state tax director that a taxpayer did not qualify for the “unreasonable exception” to the related-party addback rules concerning the disallowance of an interest deduction. The director’s determination was, in the court’s view, reasonable.
  • Texas: The Comptroller issued a private letter ruling addressing how the taxpayer, a Texas-based national radio network, was to apportion its advertising revenue.


Read more at KPMG’s This Week in State Tax

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