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KPMG reports: Alabama, Minnesota, South Carolina, Wisconsin

Alabama, Minnesota, South Carolina, Wisconsin

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: The state’s tax tribunal concluded that a restaurant intermediary (a website allowing customers to order food items from various local restaurants) was not liable for sales tax on the delivery fees charged to customers.
  • Minnesota: The state’s tax court held that the income and factors of a foreign disregarded entity were to be included, along with those of its domestic owner, in the Minnesota combined group’s taxable income for the tax years at issue. 
  • South Carolina: The Department of Revenue issued guidance (a revenue ruling) concluding that amounts paid for streaming television programs, movies, music, and other similar content are charges for communication services that are subject to South Carolina sales and use tax whether paid as part of a subscription service, per item or per event.
  • Wisconsin: Concerning the settlement of a property tax dispute with a city, the state’s Supreme Court held that the taxpayer was entitled to a lower rate of interest on its recovery of the property tax refund from the city. 


Read more at KPMG’s This Week in State Tax

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