KPMG reports: Indiana, Ohio, Texas, Federal

KPMG reports: Indiana, Ohio, Texas, Federal

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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  • Indiana: The state tax court held that the Department of Revenue was bound by a published revenue ruling interpreting the sales tax exemption for durable medical equipment with respect to a taxpayer with “substantially identical factual situations.”
  • Ohio: The Board of Tax Appeals held that a business providing staffing services was not providing a taxable employment service for purposes of the sales and use tax.
  • Texas: The Comptroller determined that an out-of-state company that provided waste management consulting services to Texas companies had nexus with Texas for both sales and use tax and franchise tax purposes.
  • Federal: A bill (H.R. 5983) was introduced in the U.S. House of Representatives that would codify the Quill “physical presence” standard.  

 

Read more at KPMG’s This Week in State Tax

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