KPMG reports: Alabama, Minnesota, Texas | KPMG | GLOBAL

KPMG reports: Alabama, Minnesota, Texas

KPMG reports: Alabama, Minnesota, 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: An administrative law judge concluded that “canned” software customized for the specific needs of a customer is not subject to sales and use tax.
  • Minnesota: The Minnesota Supreme Court rejected a taxpayer’s Multistate Tax Compact (MTC) election, and held that the taxpayer could not apportion its income using the MTC’s three-factor formula. 
  • Texas: A state appeals court held that a health club was not entitled to the sale-for-resale exemption on certain purchases including purchases of exercise machines, weight racks, scales, and promotional flyers. 
  • Texas: The Texas Supreme Court held that an oil and gas producer did not qualify for the manufacturing exemption on certain types of machinery and equipment and services used in the oil production and extraction process.


Read more at KPMG’s This Week in State Tax

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