KPMG reports: Alabama, Alaska, Oregon, Pennsylvania | KPMG | GLOBAL
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KPMG reports: Alabama, Alaska, Oregon, Pennsylvania

KPMG reports: Alabama, Alaska, Oregon, Pennsylvania

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 Alabama Tax Tribunal rejected a taxpayer’s attempt to base its domestic production activities deduction limitation on Alabama taxable income, but concluded the domestic production activities deduction limitation was to be based on federal taxable income.
  • Alaska: The Office of Administrative Hearings determined that federal “look-back” interest applies—i.e., interest that needs to be paid by a taxpayer or refunded to a taxpayer as the result of income from a long-term contract that has been reported on prior year tax returns using the percentage of completion method—but at a rate of interest under Alaska law.
  • Oregon: The governor’s fiscal year 2017-2019 executive budget includes certain revenue and tax proposals to address the state’s estimated $1.7 billion shortfall. Separately, the City of Portland approved a new pay-ratio surtax.
  • Pennsylvania: The Commonwealth Court concluded that purifying and distilling water was not manufacturing for purposes of the exemption from the sales and use tax.


Read more at KPMG's This Week in State Tax

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