Reports: Alabama, Michigan, South Carolina, Washington | KPMG | GLOBAL

KPMG reports: Alabama, Michigan, South Carolina, Washington

Reports: Alabama, Michigan, South Carolina, 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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  • Alabama: An online retailer has challenged the state's substantial economic nexus regulation, in appealing a final assessment to the state's tax tribunal. 
  • Michigan: Newly enacted legislation repeals a requirement for pass-through entities (such as S corporations, partnerships, limited partnerships, limited liability partnerships, and limited liability companies) to withhold taxes effective for tax years that begin on or after July 1, 2016.
  • South Carolina: The Department of Revenue issued draft guidance addressing the state's tax law conformity to the IRC section 382 limitations on the use of net operating loss (NOL) carryforwards following a change in ownership. 
  • Washington: The appeals division of the Department of Revenue concluded that a German company was subject to the state's business and occupation (B&O) tax on the receipt of pharmaceutical-related royalties from in-state sources.


Read more at KPMG’s This Week in State Tax

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