KPMG reports: Alabama, New York, South Dakota, Texas | KPMG | GLOBAL
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KPMG reports: Alabama, New York, South Dakota, Texas

KPMG reports: Alabama, New York, South Dakota, 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: The state tax tribunal concluded that fees charged to customers for the pickup of rented property were not subject to sales and use tax. 
  • New York: The Division of Tax Appeals found the filing of a corporate franchise tax return does not trigger the statute of limitations for a portion of an assessment related to the Metropolitan Transportation Business Tax Surcharge. 
  • South Dakota: Ongoing litigation concerns Senate Bill 106—enacted earlier this year for purposes of establishing economic nexus provisions for sales and use tax purposes—with the state seeking a declaratory judgment that certain online retailers satisfy the criteria in Senate Bill 106, must collect and remit tax on sales made in the state, and that the new law is constitutional.   
  • Texas: An administrative law judge concluded that certain securitization trusts holding student loans do not qualify as passive entities that are excluded from the Texas combined group.


Read more at KPMG’s This Week in State Tax

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