Chicago, Colorado, Lousiana, Pennsylvania, Texas | KPMG | GLOBAL
Share with your friends

KPMG reports: Chicago, Colorado, Lousiana, Pennsylvania, Texas

Chicago, Colorado, Lousiana, Pennsylvania, 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.


Related content

  • Chicago: The Chicago city council approved a new tax on water and sewer services, with the revenue intended to fund municipal employee pensions.
  • Colorado: The Department of Revenue issued an information letter concluding that when customers return goods (on which mandatory shipping fees were charged) and the retailer refunds the purchase price of the returned goods—but not the shipping charges—the shipping charges become a separate transaction, and because the shipping is no longer subject to sales tax, the retailer must return to its customers any sales tax paid on the shipping charges.
  • Louisiana: A state appeals court concluded, in an unpublished decision, that a taxpayer (performing medically prescribed diagnostic testing services at laboratories around the country) was entitled to corporate income tax refunds because, regardless of the apportionment formula used, service receipts are to be sourced to Louisiana if the services were performed in the state under a “location of performance” rule.
  • Pennsylvania: The Department of Revenue issued guidance on a tax amnesty program to be implemented in 2017.
  • Texas: The Comptroller issued a private letter ruling concluding that receipts from sales of liquefied natural gas (LNG) are sourced to Texas when the LNG is loaded onto chartered vessels at Texas ports for export.


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