Arkansas, California, Delaware, Washington | KPMG | GLOBAL
Share with your friends

KPMG reports: Arkansas, California, Delaware, Washington

Arkansas, California, Delaware, 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.


Related content

  • Arkansas: An administrative law judge concluded that machinery used to reprocess waste material into a new product was not exempt from the sale and use tax under the state’s manufacturing exemption.
  • California: The Franchise Tax Board issued a chief counsel ruling, concluding that deriving royalty income from an unrelated party’s use of the taxpayer’s licensed marks was not a protected activity under Public Law 86-272 and that the taxpayer’s active involvement with the use of the licensed marks was not a de minimis activity. Thus, the taxpayer was considered taxable in the other states, and was not required to “throw back” receipts from sales of tangible personal property because it was not protected under Public Law 86-272 in those states.
  • Delaware: A lawsuit concerning the constitutionality of certain aspects of Delaware’s unclaimed property enforcement process is pending, with the parties filing a joint motion to dismiss the case with prejudice. 
  • Washington: An administrative law judge concluded that a medical imaging service provider could not deduct from its B&O tax base—the B&O tax being the tax that is imposed broadly on gross income without deduction for business expenses—amounts received from patients that were subsequently paid to a group of physicians. The fees paid to the physicians to interpret the medical images were not excludable from the B&O tax.


Read more at KPMG’s This Week in State Tax

© 2018 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Request for proposal